- ECJ issued preliminary ruling on Portuguese VAT rules
- Taxpayer sold used motor vehicles with zero-rated VAT
- Tax Authority deemed operations subject to normal 23% rate
- ECJ ruled that VAT should only be charged to final consumers
- Tax authorities can’t levy more VAT than taxable person received
- Price on invoices must be regarded as including VAT, unless national law allows passing on and recovering VAT
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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