European Union Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods 02 July 2023
European Union Comments on ECJ C-365/22: Out-of-service cars bought to be sold for parts may be subject to VAT margin scheme. 22 June 2023
Netherlands Dealer in used cars fails to meet the burden of proof for the application of the margin scheme 22 June 2023
European Union VAT on margin and sale of vehicles for parts: the IT judgment of the CJEU 17 June 2023
Finland Supreme Administrative Court: Marginal scheme , profit margin, car tax export refund 09 June 2023
Sweden The position “profit marginal taxation of used goods transmitted from other EU countries” shall no longer be applied 07 June 2023
European Union Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part? 26 May 2023
European Union Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods 26 May 2023
European Union Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods 22 May 2023
European Union Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars 21 May 2023
European Union Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing any parts are considered second-hand good 19 May 2023
BelgiumEuropean Union ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods 17 May 2023