What is the VAT treatment of the sale of a yacht?
Primarily it would be pertinent to assess whether the transaction falls within the scope of VAT, meaning that it is effectively supplied by a taxable person acting in the normal course of his business, takes place in the Community and a consideration is received in return for the supply rendered. Once falling within the scope of VAT the transaction should be analysed using the methodical approach.
Source Zampa Debattista
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