- The Court of Justice of the EU has ruled that the VAT paid by German art trader, Harry Mensing, on intra-Community acquisitions must be included in the taxable amount.
- Mensing’s request for the profit margin scheme to be applied to works of art acquired from other Member States was rejected by the German tax authorities, leading to questions for a preliminary ruling from the German court. The Court of Justice of the EU found that the VAT is part of the taxable amount upon delivery and that double taxation results from current EU law.
See also
- Summary of ECJ C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- 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 – 2 Judgments, 3 AG Opinions till October 23, 2025
- ECJ State Aid C-360/25 (X) – Questions – Legal Validity of the Bank-to-Bank VAT Exemption
- EU and Indonesia conclude negotiations on free trade agreement
- ECJ Case: VAT Treatment of Loyalty Points vs Vouchers Under EU Directive
- FISC Hearing on Tax Implications of Trump Administration Policies September 23
