Judgment_paragraph 32 · Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-248/23)

32In that regard, it should be borne in mind that the basic principle of the VAT system is that VAT is intended to tax only the final consumer and to be completely neutral as regards the taxable persons involved in the production and distribution process prior to the stage of final taxation, regardless of the number of transactions involved (judgment of 6 October 2021, Boehringer Ingelheim, C‑717/19, EU:C:2021:818, paragraph 39 and the case-law cited).

Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-248/23)

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