European Union ‘Second-hand goods’ does not cover used goods acquired by a trader that contain precious metals or precious stones, which are resold principally for the extraction of those precious metals or precious stones 16 April 201814 views1 min read Source: Curia.europa.eu Is the supply of land on which at the time of supply there is a building as a sale of building land subject to value added tax (VAT), when it is the parties’ intention that the building is to be demolished completely or partially in order to make room for a new building? Push to overhaul the European Union value-added tax regime has stalled because a majority of member nations oppose an exemption (“certified taxable person”) for companies to transition to a destination-based scheme for cross-border sales
