coated pharmaceutical or nutraceutical preparation having pulsed release of active substance the present invention relates to a pharmaceutical or nutraceutical preparation comprising a) a core comprising essentially a pharmaceutically or nutraceutically active substance and a substance acting in a modulating manner with relation to the release of pharmaceutically or nutraceutically active substances； and (b) a core-surrounding controlling layer comprising (i) 55 to 92% by weight based on the total weight of (meth) acrylic copolymers present in layer one or a mixture of various (meth) acrylate copolymers consisting of 80 to 98 wt.% Based on weight of (meth) acrylic copolymer of structural units derived from (meth) acrylic acid esters with c, to c4 alkyl and 2 to 20 wt.% Based on weight of (meth) acrylic polymer structural derivatives of monomers (meth) acrylate with a quaternary ammonium group on the alkyl radical； and (ii) 8 to 45% by weight based on the total weight of (meth) acrylic copolymers present in the layer of one or a mixture of several (meth) acrylate copolymers consisting of more than 5 to 59% by weight based on copolymer weight of structural units derived from acrylic acid or methacrylic acid, and tablets or capsules comprising the same.preparação farmacêutica ou nutracêu-tica revestida tendo liberação pulsada de substância ativa a presente invenção refere-se a uma preparação farmacêutica ou nutracêutica que compreende a) um núcleo que compreende essencialmente uma substância farmaceuticamente ou nutraceuticamente ativa e uma substância que atua de uma maneira moduladora com relação à liberação de substâncias farmaceuticamente ou nutraceuticamente ativas； e b) uma camada controladora que circunda o núcleo que compreen-de i) 55 a 92% em peso baseado no peso total de copolímeros (met)acrílicos presentes na camada uma ou uma mistura de vários copolímeros de (met)acrilato constituídos de 80 a 98% em peso baseado no peso do copolímero (met)acrílico de unidad
