In a Belgian case the ECJ commented on the conditions for application of the so-called margin scheme in respect of certain sales of second-hand goods. In the case at hand the ECJ held that definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold ‘for parts’ without the parts having been removed might qualify as second-hand goods within the meaning of Article 311(1)(1) of the VAT Directive.
Source: PwC DE
See also
- Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing any parts are considered second-hand good
- ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
- CJEU Ruling: VAT Applies to Intra-Group Transfer Pricing Adjustments in Arcomet Case
- Non-Payment of Declared VAT Not Considered VAT Fraud, Says Advocate General Kokott
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- CJEU Rules Transfer Pricing Adjustments May Be Subject to VAT for Intragroup Services
