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Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods

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


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  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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