Germany’s Federal Fiscal Court referred a case (XI R 2/20) to the Court of Justice of the European Union (CJEU) on 20 October 2021 (published 10 March 2022) for a preliminary ruling regarding the VAT calculation on certain intra-EU resale transactions where the reseller bases the VAT calculation on the reseller’s profits. The Federal Fiscal Court requested the CJEU to rule on whether VAT owed by the reseller had to be included in the reseller’s purchase price when calculating the reseller’s profits on which VAT is calculated.
Source Deloitte
See also
- ECJ Case C-264/17 (Mensing) – Judgment – Margin scheme on works of art; right to deduct input VAT by taxable dealer
- ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin
Latest Posts in "European Union"
- EU Introduces Flat EUR 3 Customs Duty Per Item for Low-Value Imports from July 2026
- EU VAT Compliance Gap Widens in 2023, Digital Controls Urged to Curb Rising Evasion
- Shaping Fair and Competitive Taxation: Inequality, Growth, and Innovation in the Global Economy
- Zero-Rated Intra-EU Goods Sales: VAT Rules, Conditions, and Compliance for B2B Transactions
- CBAM: Expansion to cast iron, steel and complex metal products from 2028
