The general VAT rate applies to the supply of self-care products, such as toothpastes, sunscreen creams, mouthwashes, anti-dandruff shampoos, nasal sprays, etc., for which no trade permit has been issued. The reduced VAT rate only applies to (self-care) products that can be regarded ‘medicines’, and for which an authorization has been granted.
The requirement that a marketing authorization must have been granted for application of the reduced rate does not conflict with the principle of proportionality.
Source: Rechtspraak.nl (Dutch)
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