Court Rules Margin Scheme Inapplicable for Reseller of Returned Household Appliances Due to Tax Regulations

• The court case involves a company dealing in the buying and selling of electrical household appliances.
• The dispute is about whether the company correctly applied the margin scheme on the sale of purchased goods.
• The court ruled that the margin scheme was not applicable in this case.
• Legal framework involves Article 28b of the Dutch VAT Act and Article 314 of the EU VAT Directive.
• The company claims the goods purchased are used and returned by individuals, thus qualifying for the margin scheme.
• The invoices from the supplier indicate the goods as used, but the court found the margin scheme was not applicable.

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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