Contradictions between the VAT Directive and the German VAT Act are not uncommon. The ECJ case, Mensing, provides one such example. The ECJ has been addressed by this case on two occasions. According to sec. 25a para 2 of the German VAT Act, a taxable dealer may opt for the application of the margin scheme if he himself has imported works of art, collectors’ items or antiques, or if the supply to him was subject to VAT and was not carried out by a reseller.
- 2 Facts of the case
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3 Decision of the ECJ
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4 Consequences for the practice
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