Podrobný výpis o publikaci

SOLAK, Damir. Waiver of value added tax on medicinal products imported from the third countries. In Student Scientific Conference MUNI Pharm 2021. 2021. ISBN 978-80-210-9870-1.

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Základní údaje
Originální název	Waiver of value added tax on medicinal products imported from the third countries
Název česky	Prominutí DPH u léčivých přípravků ze třetích zemí
Autoři	SOLAK, Damir (203 Česká republika, garant, domácí).
Vydání	Student Scientific Conference MUNI Pharm 2021, 2021.

Další údaje
Originální jazyk	angličtina
Typ výsledku	Konferenční abstrakt
Obor	50500 5.5 Law
Stát vydavatele	Česká republika
Utajení	není předmětem státního či obchodního tajemství
WWW	Odkaz na sborník abstraktů
Kód RIV	RIV/00216224:14220/21:00123610
Organizační jednotka	Právnická fakulta
ISBN	978-80-210-9870-1
ISSN	2787-933X
Klíčová slova česky	DPH; zákon; dovoz; směrnice; prominutí DPH
Klíčová slova anglicky	VAT; law; import; VAT waiver; directive
Změnil	Změnil: Mgr. Damir Solak, učo 455942. Změněno: 10. 1. 2022 11:50.

Anotace
In the context of import of medicinal product ZOLGENSMA from the United States of America, the discussion about obligation to pay several millions of Czech korunas as a value added tax (VAT) on import was opened. This case was closely followed by the media, when in 2020 multiple Czech families were fundraising money for purchase of medicinal product ZOLGENSMA and facing possible VAT assessment. This medicinal product was not registered nor sold in the EU at that time. In the end ZOLGENSMA was paid form the public health insurance. Through analysis of mentioned cases and legislation the author evaluates the impossibility of individual VAT waiver on importation of medicinal products from the third countries. Author presents the results of the analysis in the context of VAT waiver at the time of COVID-19 pandemic. The possible solutions of this situation are shown, including changes of the national and European legislation de lege ferenda.

Anotace

In the context of import of medicinal product ZOLGENSMA from the United States of America, the discussion about obligation to pay several millions of Czech korunas as a value added tax (VAT) on import was opened. This case was closely followed by the media, when in 2020 multiple Czech families were fundraising money for purchase of medicinal product ZOLGENSMA and facing possible VAT assessment. This medicinal product was not registered nor sold in the EU at that time. In the end ZOLGENSMA was paid form the public health insurance. Through analysis of mentioned cases and legislation the author evaluates the impossibility of individual VAT waiver on importation of medicinal products from the third countries. Author presents the results of the analysis in the context of VAT waiver at the time of COVID-19 pandemic. The possible solutions of this situation are shown, including changes of the national and European legislation de lege ferenda.

Návaznosti
MUNI/B/1641/2020, interní kód MU	Název: Studentská vědecká konference PHARM MUNI 2021
MUNI/B/1641/2020, interní kód MU	Investor: Masarykova univerzita, Studentská vědecká konference PHARM MUNI 2021