Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 18 April 2023 — Novo Nordisk AS v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

(Case C-248/23, Novo Nordisk)

(2023/C 235/24)

Language of the case: Hungarian

Referring court

Fővárosi Törvényszék

Parties to the main proceedings

Applicant: Novo Nordisk AS

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Question referred

Must Article 90(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as precluding the national legislation at issue in the main proceedings, under which a pharmaceutical company which makes payments ex lege to the State health insurance agency based on the revenue obtained from publicly funded pharmaceutical products is not entitled subsequently to reduce the taxable amount, by reason of the fact that the payments are made ex lege, that payments made under a funding volume agreement and investments made by the company in research and development in the health sector may be deducted from the base amount for the payment obligation, and that the amount payable is collected by the State tax authority, which immediately transfers it to the State health insurance agency?

(1)  OJ 2006 L 347, p. 1.