Art. 49

(Art. 25 para. 2 let. a no 8 VAT Act)

Medication is defined as:

1. authorised ready-to-use medicinal products and premixed veterinary medicinal products in accordance with Article 9 paragraph 1 of the Therapeutic Products Act of 15 December 2000¹(TPA) and the related finished Galenic products;
2. ² ready-to-use medicinal products that do not require authorisation under Article 9 paragraphs 2 and 2^terTPA, with the exception of human and animal whole blood;
3. ³ ready-to-use medicinal products that have been temporarily authorised under Article 9a TPA or temporarily licensed under Article 9b TPA;
4. ⁴ non-authorised ready-to-use medicinal products under Articles 48 and 49 paragraphs 1–4 of the Medicinal Products Licensing Ordinance of 14 November 2018⁵and Article 7–7c of the Veterinary Medicinal Products Ordinance of 18 August 2004⁶.