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ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22)

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

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