Tag - Margin scheme

European Union

ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22)

27 April 2022

European Union Germany

ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin

21 April 2022

United Kingdom

VAT margin schemes

20 April 2022

European Union Lithuania

Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable

18 April 2022

Russia

VAT on used car sales may be canceled in Russia

04 April 2022

European Union Germany

ECJ C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register

01 April 2022

Germany

Margin taxation of works of art

01 April 2022

United Kingdom

HMRC Guidance: Prepare for the second-hand motor vehicle export refund scheme

29 March 2022

Denmark European Union

Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of the margin scheme

27 March 2022

European Union

Roadtrip through ECJ Cases – Focus on ”Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person” (Art. 392)

25 February 2022

European Union France

ECJ C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme

22 February 2022

France

Ministerial response temporarily securing the VAT on margin regime (following the ECJ judgment Icade Promotion)

02 February 2022

United Kingdom

VAT Margin Schemes

04 January 2022

Belgium

Changes to the VAT law approved by Belgian Parliament on Dec 22, 2021

31 December 2021

United Kingdom

HMRC Guidance Using the VAT margin scheme for second-hand vehicles (VAT Notice 718/1)

31 December 2021

United Kingdom

HMRC’s policy guidance on using the VAT margin scheme

30 December 2021

United Kingdom

HMRC Guidance: Using a VAT margin scheme if you’re an agent

30 December 2021

United Kingdom

HMRC Guidance: Other products and circumstances affecting the second-hand vehicles VAT margin scheme

23 December 2021

Fiji

FRCS invites submissions on draft VAT Bill

23 November 2021

Ukraine

Supply of second-hand goods: how is the VAT tax base determined?

06 October 2021

European Union France

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

30 September 2021

Italy

Art dealers and margin scheme

14 September 2021

Italy

Ruling 582: Margin scheme for works of art, person responsible for VAT

13 September 2021

Netherlands

Also one-time purchase yacht to sell at a profit under margin scheme

31 August 2021

Netherlands

Additional VAT assessment based on an individual method is permitted

21 May 2021

European Union France

ECJ C-299/20 (Icade Promotion Logement SAS) – AG Opinion – Margin taxation scheme to transactions for the supply of building land

20 May 2021

United Kingdom

VAT Schemes Guide – Alternative ways of accounting for tax

18 May 2021

European Union

Week of May 10, 2021 – What did we learn from the ECJ (VAT)?

15 May 2021

Netherlands

The tax authorities are allowed to calculate VAT due on the basis of an individual method of margin scheme instead of globalization scheme

12 May 2021

Netherlands

Sale of gold coins online games; no VAT exemption; no margin scheme

03 May 2021

France

VAT on margin – Important clarifications following a written question

29 April 2021

Sweden

Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme

20 March 2021

Netherlands

Margin scheme and globalization scheme not possible due to serious administrative deficiencies?

01 March 2021

Tag - Margin scheme

ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22)

ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin

VAT margin schemes

Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable

VAT on used car sales may be canceled in Russia

ECJ C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register

Margin taxation of works of art

HMRC Guidance: Prepare for the second-hand motor vehicle export refund scheme

Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of the margin scheme

Roadtrip through ECJ Cases – Focus on ”Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person” (Art. 392)

ECJ C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme

Ministerial response temporarily securing the VAT on margin regime (following the ECJ judgment Icade Promotion)

VAT Margin Schemes

Changes to the VAT law approved by Belgian Parliament on Dec 22, 2021

HMRC Guidance Using the VAT margin scheme for second-hand vehicles (VAT Notice 718/1)

HMRC’s policy guidance on using the VAT margin scheme

HMRC Guidance: Using a VAT margin scheme if you’re an agent

HMRC Guidance: Other products and circumstances affecting the second-hand vehicles VAT margin scheme

FRCS invites submissions on draft VAT Bill

Supply of second-hand goods: how is the VAT tax base determined?

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

Art dealers and margin scheme

Ruling 582: Margin scheme for works of art, person responsible for VAT

Also one-time purchase yacht to sell at a profit under margin scheme

Additional VAT assessment based on an individual method is permitted

ECJ C-299/20 (Icade Promotion Logement SAS) – AG Opinion – Margin taxation scheme to transactions for the supply of building land

VAT Schemes Guide – Alternative ways of accounting for tax

Week of May 10, 2021 – What did we learn from the ECJ (VAT)?

The tax authorities are allowed to calculate VAT due on the basis of an individual method of margin scheme instead of globalization scheme

Sale of gold coins online games; no VAT exemption; no margin scheme

VAT on margin – Important clarifications following a written question

Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme

Margin scheme and globalization scheme not possible due to serious administrative deficiencies?

Advertisements:

Contact:

Support & Info

Sign up for our newsletter