- Dispute over whether a one-time supplier of margin goods is a reseller
- Advocate General Ettema answers this question affirmatively
- The concept of ‘reseller’ must be interpreted autonomously and uniformly according to the VAT Directive
- The appeal fails in the case of the one-time resale of a margin good
- Application of the margin scheme does not require the resale to be part of the taxpayer’s normal business activities
- Advocate General Ettema advises the Supreme Court to dismiss the appeal in cassation.
Source: uitspraken.rechtspraak.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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