Article in the EU VAT Directive
Article 392
Member States may provide that, in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person for whom the VAT on the purchase was not deductible, the taxable amount shall be the difference between the selling price and the purchase price
ECJ Cases Decided
- C-299/20 (Icade Promotion Logement SAS) – Margin Scheme on resale of buildings and land cannot be applied in case of significant alterations
- C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme
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