VOF A sells products to consumers, including sunscreen, toothpaste, anti-dandruff shampoo and mouth rinses. No marketing authorization as referred to in Article 1 part III of the Medicines Act (GMW) has been granted for the products.
It is in dispute whether the reduced VAT rate applies.
The Noord-Holland District Court is of the opinion that the general VAT rate applies to the supply of toothpastes and sunscreen creams, and of certain brands of mouth rinses, anti-dandruff shampoos, nasal sprays containing sodium chloride, eczema creams and fungal nail liquids, for which no trade permit has been issued.
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