Unlike the situation of the Gaston Schul judgment of the EU Court of Justice, the VAT Directive 2006 provided for the possibility to acquire the purchased car “free” from German VAT in the Netherlands, as was also apparent from the letter from the German Tax Office. This followed from Article 16 Implementing Regulation VAT Directive 2006, and that regulation was binding and directly applicable in the Member States of the EU.
Source: FUTD
