X (eg; interested party) is a manufacturer of pharmaceutical products. It makes products for use in skin conditions such as eczema, acne, rosacea and other skin irritations such as itching and redness in which the presence of the Staphylococcus aureus bacteria plays a role (hereinafter: the S products). The Court of Appeal in The Hague has ruled that the S-products do not fall under item a.6 of Table I, because a marketing authorization or parallel trade permit has not been granted for the S-products and the S-products are also not medicinal products for which Article 40(3) applies. , letters a to g, Medicines Act, no marketing authorization is required. The Court has rejected rejected. With regard to the invocation of the fiscal neutrality principle, it must be assumed that registered medicines differ so much from medical devices that the distinction between these two categories will have a significant impact on the average consumer’s choice between comparable products.
Source: nlfiscaal.nl
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