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
