55In the light of the foregoing considerations, the answer to the first question is that Article 90(1) of the VAT Directive must be interpreted as precluding a national law that provides that a pharmaceutical company may not deduct from its taxable amount for VAT the proportion of its revenue obtained from the sale of medicinal products subsidised by the State health insurance agency, which it reimburses to that organisation under a contract concluded between the State health insurance agency and that company, because the amounts paid in that regard were not determined in accordance with terms set out in advance in that company’s commercial policy and because those payments were not made for promotional purposes.
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