Limitation of differential taxation on intra-Community acquisition of art objects under national law

• The case discusses the differential taxation of art objects acquired within the EU
• According to national law, differential taxation is excluded for objects acquired within the EU
• However, EU law does not have the same restriction for art objects
• The question arises whether the tax for the acquisition within the EU reduces the taxable margin
• The court ruled that the VAT on the acquisition within the EU does not reduce the taxable base, despite conflicting with the purpose of the regulation
• The plaintiff, a art dealer, acquired art objects from artists within the EU and taxed them at a reduced rate as per national law

Source: datenbank.nwb.de

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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