Authors: František Neuwirth, Vlaďka Laštůvková On 14 June 2023, the Czech government approved an amendment to the Act on Medicines, which imposes new obligations on marketing authorisation holders (“MAH”), distributors and pharmacies in order to ensure the availability of medicinal products on the Czech market. The proposal will now be debated in the Chamber of […]
Authors: David Krch, Václav Audes, Vlaďka Laštůvková We would like to take this opportunity to inform you about conclusions made by the Coordination Committee[1] regarding tax implications of paybacks provided to health insurance companies based on risk sharing. At the end of last year, the Coordination Committee addressed adjustments of the VAT assessment base (and […]
Authors: David Krch, Vlaďka Laštůvková At the end of this November, the Supreme Administrative Court rendered a judgment[1] in a dispute concerning the setting of a distribution model in the pharmaceutical industry in relation to VAT, annulling the Municipal Court in Prague’s decision under which a Czech pharmaceutical company was assessed an additional VAT on […]
Authors: David Krch, Vlaďka Laštůvková Recently, a debate has been sparked in the pharmaceutical industry on the correct setting of distribution models in terms of VAT. It was triggered by the decision of the Municipal Court in Prague that upheld the opinion of the tax administration in the case at hand according to which the […]
