Netherlands Margin scheme and globalization scheme not possible due to serious administrative deficiencies? 01 March 2021
Germany Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations 02 February 2021
European UnionGermany Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations 01 February 2021
United Kingdom HMRC Guidance: The Margin Scheme on second-hand cars and other vehicles (VAT Notice 718/1) 15 January 2021
United Kingdom HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland 15 January 2021
United Kingdom HMRC and the Northern Irish Treasury agreed to reinstate a margin scheme 14 January 2021
United Kingdom HMRC Guidance: Guidance The Margin and Global Accounting Scheme (VAT Notice 718) 11 January 2021
United Kingdom HMRC Guidance: The Margin Scheme on second-hand cars and other vehicles (VAT Notice 718/1) 10 January 2021
European UnionFrance ECJ C-299/20 (Icade Promotion Logement SAS) – Question – Margin taxation scheme to transactions for the supply of building land 25 August 2020
France Validation of the identity condition under the VAT margin regime on immovable property 20 May 2020
European UnionGermany ECJ C-57/20 Commission action against Germany on flat rate scheme for farmers 03 May 2020
France VAT on margin: the condition of identity of the property is validated by the State Council 09 April 2020
United Kingdom The margin scheme does not apply to resale of vehicles recovered on termination of finance agreements 09 March 2020
United Kingdom Second hand margin regime not applicable on resale of vehicles recovered on termination of finance agreements 06 March 2020
Netherlands Update VAT scheme for small businesses as of 2020 – consequences for combination VAT margin scheme 02 October 2019
European UnionGermany ECJ Case C-388/18 (“B”) – Judgement – VAT Margin scheme and Small entrepreneur scheme 31 July 2019
India GST to be paid on difference between selling price & purchase price in respect of auction of old goods 18 June 2019