Other formats:
BibTeX
LaTeX
RIS
@proceedings{1818583,
author = {Solak, Damir},
booktitle = {Student Scientific Conference MUNI Pharm 2021},
keywords = {VAT; law; import; VAT waiver; directive},
language = {eng},
isbn = {978-80-210-9870-1},
title = {Waiver of value added tax on medicinal products imported from the third countries},
url = {https://munispace.muni.cz/library/catalog/view/1984/5429/2994-1/0#preview},
year = {2021}
}
TY - CONF
ID - 1818583
AU - Solak, Damir
PY - 2021
TI - Waiver of value added tax on medicinal products imported from the third countries
SN - 9788021098701
KW - VAT
KW - law
KW - import
KW - VAT waiver
KW - directive
UR - https://munispace.muni.cz/library/catalog/view/1984/5429/2994-1/0#preview
N2 - 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.
ER -
SOLAK, Damir. Waiver of value added tax on medicinal products imported from the third countries. In \textit{Student Scientific Conference MUNI Pharm 2021}. 2021. ISBN~978-80-210-9870-1.
|
