Dutch Supreme Court Holds Pharmaceutical Products Other Than Registered Medicinal Products do Not Qualify for Reduced VAT rate

The Dutch Supreme Court issued a judgment on 8 September 2023 regarding the VAT treatment of "pharmaceutical" products and registered "medicinal" products in the Netherlands. The case concerned a taxpayer engaged in the manufacture and sale of pharmaceutical products for use in treating skin conditions such as eczema, acne, rosacea, and other skin irritations (skincare products). In selling th…