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A pharmaceutical laboratory has enquired whether its plastic packaging for medicines can benefit from special tax exemptions. The DGT has ruled that it can, provided it is proven that the packaging is intended for the containment, protection, handling, distribution, and presentation of medicinal products.
This ruling provides legal certainty for pharmaceutical companies regarding the tax treatment of medicinal packaging, potentially reducing tax liabilities if the intended use is correctly documented.
The tax team reviews your specific situation.
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