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Umsatzsteuerrechtliche Behandlung von Abschlägen pharmazeutischer Unternehmen an private Krankenversicherungen und Träger der Beihilfe nach § 1 AM­R­abG; EuGH-Urteil vom 20. Dezember 2017, C-462/16 (Boehringer Ingelheim Pharma); BFH-Urteil vom 8. Februar 2018, V R 42/15

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