VAT on margin – works council decision concerning the ICADE PROMOTION case (ECJ C-299/20)

The Council of State made its decision on Amy 11, 2022. The company’s appeal is dismissed. The Council of State does not give any additional information regarding the judgment rendered by the CJEU. That said, we will now have to deal with this judgment which calls into question our system of VAT on margin.

Next step: development of new administrative comments. 

For the record, a ministerial response makes it possible to continue to apply the current comments until the publication of the new comments.

Source

• Taximmo
• Conseil Etat

See also C-299/20 (Icade Promotion Logement SAS) – Margin Scheme on resale of buildings and land cannot be applied in case of significant alterations

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