BFH, resolution of 20 October 2021, XI R 2/20
This CJEU submission concerns doubts arising from the application of the CJEU ruling of 29 November 2018 – case C-264/17 ‒ Mensing on the margin taxation of works of art.
The case This CJEU submission relates to an art dealer resident in Germany who operates art galleries in several German towns. In 2014 he purchased works of art from other Member States. The artists declared, in other EU countries, their supplies to him as intra-Community supplies exempt from VAT. The art dealer paid tax on them in Germany as intra-Community supplies and applied, as the reseller, for margin taxation of his supplies
Source KPMG
