Member States may authorize advertising measures to promote the purchase of unspecified prescription-only medicinal products in the form of price reductions or payments of an exact amount. In a most recent decision, the European Court of Justice also held that Member States may prohibit advertising measures to promote the purchase of the type of medicinal product where vouchers for the subsequent purchase of non-prescription medicinal products and health and care products are offered.
The ECJ held that the sale of blood plasma for the manufacture of medicines does not fall under the VAT exemption applicable to supplies of human blood. As a result a deduction of the underlying input VAT relating to the supply of plasma is available.
