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A dermopharmaceutical company has enquired whether its cosmetic cream packaging qualifies for an exemption from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as these are not medicinal products, the acquisition of such packaging is subject to the tax.
Companies in the cosmetic and dermopharmaceutical sectors must account for the special tax on non-reusable plastic packaging, as exemptions are strictly limited to medicinal products.
The tax team reviews your specific situation.
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