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Sunscreen Taxed at 21% VAT Because Marketing Authorization Was Missing

  • A Dutch company sold sunscreen products and paid VAT at the standard 21% rate for May 2023, but argued the reduced VAT rate should apply.
  • The company claimed sunscreen qualifies as a medicine under a 2016 Supreme Court ruling.
  • It also argued that the requirement for a marketing authorization since 1 January 2018 should not matter.
  • The case concerns whether sunscreen can still receive the reduced VAT rate without a marketing authorization.

Source: futd.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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