Further to our item about this case here, the ECJ has now come to a verdict.
Preliminary questions:
Does the first sentence of Article 288 (1) of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax (Directive 2006/112 / EC) apply in cases where the profit margin scheme of the Articles 311 et seq. of that directive, it must be interpreted that the determination of the turnover which must be used as a criterion for the supply of goods within the meaning of Article 314 of Directive 2006/112 / EC by virtue of that provision must be based on the difference between the requested sales price and the purchase price (profit margin)?
Unofficial translation of the judgement summary:
Point 1 of the first paragraph of Article 288 of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation or administrative practice under which when calculating the turnover that serves as a measure of the applicability of the special scheme for small businesses to a taxable person who is subject to the special margin scheme for taxable resellers, only the realized profit margin is taken into account in accordance with Article 315 of that Directive. That turnover must be determined on the basis of all amounts received or to be received by that taxable dealer, excluding value added tax
Source: curia.europa.eu (Dutch)