Differential taxation for art objects; calculation of margin; no deduction of VAT on intra-Community acquisition.

BFH ruling on 22.11.2023 XI R 22/23 (XI R 2/20)
Differential taxation for art objects; intra-community acquisition of art objects; calculation of the margin; no deduction of VAT on intra-community acquisition
Headline: In differential taxation according to § 25a UStG, the VAT on intra-community acquisition does not reduce the taxable amount, although this contradicts the system and purpose of the regulation (follow-up decision to the ECJ judgment Mensing II of 13.07.2023 C-180/22, EU:C:2023:565)

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