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

• 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

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