The Court of Justice of the EU rules that total loss vehicles, which are intended to be sold ‘for parts’, without their parts having been dismantled, are used goods within the meaning of the VAT profit margin scheme.
Source Taxlive
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"
- ECJ C-796/23 (Česká síť) – Judgment – Managing partner not liable for other partners’ independently provided service VAT
- ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists
- Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain
- VAT Applies to Retailer’s Tax-Free Refund Processing Fees: No Exemption, Fee Treated as Gross Price
- CJEU Confirms Triangulation VAT Relief Applies to Four-Party Chains, Even with Direct Customer Delivery
