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