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 the skincare products, the taxpayer applied the reduced VAT rate for registered medicinal products. Th…