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Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified

The European Union Official Gazette, on September 11, published the European Court of Justice (ECJ) Preliminary Ruling for Case No. C-180/22, which addresses the inclusion of VAT in the taxable amount for specific intra-community transactions. The case involved a German art dealer who had purchased artwork through exempt intra-community supplies and had requested the application of the VAT profit margin regime.

Source: GVC

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