European UnionGermany ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme 1 day ago
BulgariaEuropean Union Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies of goods as used motor vehicle parts imported into the Union under normal VAT scheme 3 months ago
Netherlands Supreme Court: Auction scheme and profit margin scheme, VAT is due on premiums and commissions 3 months ago
Australia Advice under development – [4051] GST – valuations and the margin scheme [NEW] 4 months ago
European UnionGermany Flashback on ECJ cases C-321/02 (Harbs) – Common flat-rate scheme for farmers 5 months ago
Australia Why property developers should consider the draft GST Determination for Margin Scheme Valuations 5 months ago
BelgiumEuropean Union ECJ C-365/22 (Belgian State) – Questions – Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods 7 months ago
European UnionPoland Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax 7 months ago
Denmark Denmark Tax Agency Explains New VAT Collector’s Item Criteria for Vehicles, Aircraft 7 months ago
European UnionSweden Flashback on ECJ cases C-320/02 (Stenholmen) – Live animals can be considered used goods 8 months ago
Netherlands Maximum community service for watch dealer who incorrectly applies margin scheme 8 months ago
Netherlands Large-scale tax fraud with margin scheme and import VAT in luxury watch trade 8 months ago
European Union Comments on ECJ C-299/20: VAT On margin – Icade Promotion shutdown, what practical implications? 10 months ago
European Union VAT on margin – works council decision concerning the ICADE PROMOTION case (ECJ C-299/20) 10 months ago
European Union ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22) 11 months ago
European UnionGermany ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin 11 months ago
European UnionLithuania Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable 11 months ago