Publication details
Waiver of value added tax on medicinal products imported from the third countries
| Authors | |
|---|---|
| Year of publication | 2021 |
| Type | Conference abstract |
| MU Faculty or unit | |
| Citation | |
| Description | 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. |
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