VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions

The BFH is asking the ECJ whether Article 314 of the VAT Directive opposes a national practice that only recognizes the reseller’s good faith regarding the conditions for margin taxation at the supplier’s level—when the supplier’s invoice states margin taxation was applied—outside the tax assessment procedure, specifically in a separate equity procedure, considering the principle of effectiveness.

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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