- Galerie Karsten Greve requested a waiver of VAT assessments and related fines from the tribunal administratif de Paris
- The request was rejected by the court in November 2020
- The appeal against this decision was also rejected by the cour administrative d’appel de Paris in June 2022
- Galerie Karsten Greve then appealed to the Conseil d’Etat, arguing that the lower courts had misinterpreted the law regarding the application of the profit margin scheme to the sale of paintings
- The case involves a dispute over the application of the VAT scheme to the resale of art purchased from a British company
- The tax authorities imposed VAT assessments on Galerie Karsten Greve for the period of January to December 2014
- The case involves interpretation of EU directive 2006/112/EG on VAT regulations for used goods, art objects, collectibles, and antiques.
Source: ecer.minbuza.nl
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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