Court of Justice 6 June 2024, C-248/23 (Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.)

OPINION OF ADVOCATE GENERAL ĆAPETA delivered on 6 June 2024 ( 1 ) Case C‑248/23 Novo Nordisk AS v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling from the Fővárosi Törvényszék (Budapest High Court, Hungary)) (Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount –