The Court of Justice of the EU addressed the issue of the VAT base for the resale of works of art when VAT was paid on the intra-Community acquisition. In the judgment of July 13, ruled that the VAT paid on the WNT work of art should be added to the tax base when reselling by means of a VAT margin.
Source Prawo.pl
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) – Judgment – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- C-264/17 (Mensing) – Judgment – Margin scheme on works of art; right to deduct input VAT by taxable dealer
- 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"
- VAT on tooling can add 27% to production costs for manufacturers
- ECJ VAT C-465/25 (Matin Maier) – Questions – VAT deduction rights when a supplier is deregistered or declared inactive
- Briefing document & Podcast: C-726/23 (Arcomet Towercranes) – VAT and Transfer Pricing Adjustments on on Intra-Group Services
- Briefing Document & Podcast: ECJ C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – VAT Deduction Rights for Healthcare Equipment Costs Clarified
- Briefing document & Podcast: ECJ C-409/24 to 411/24 – AG Opinion – VAT on Short-Term Accommodation and Ancillary Services
