VAT rates on medicaments

13.11.2018

Question for written answer P-005752-18
to the Commission
Rule 130
Roberto Gualtieri (S&D) , Giovanni La Via (PPE)

In some Member States, products that fall under customs code heading 3004 (‘medicaments’) which meet the same consumer needs and are in direct competition with one another are subject to different VAT rates. Consumers could therefore be paying considerably more for the product with a higher VAT rate.

In the light of its answer to Written Question E-001107/2018, does the Commission think that the principle of fiscal neutrality should prevent different VAT rates being applied to the same or comparable medicament products?