(Art. 25 para. 2 let. a no 8 VAT Act)
Medication is defined as:
a.
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 200053 (TPA) and the related finished Galenic products;
b.54
ready-to-use medicinal products that do not require authorisation under Article 9 paragraphs 2 and 2ter TPA, with the exception of human and animal whole blood;
c. 55
ready-to-use medicinal products that have been temporarily authorised under Article 9a TPA or temporarily licensed under Article 9b TPA;