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VAT on margin and sale of vehicles for parts: the IT judgment of the CJEU

The sale of cars and vehicles for parts raises several questions in terms of VAT. Should the VAT-on-margin mechanism be applied to decommissioned or wrecked vehicles even though the parts are not detached? Notion of second-hand goods and VAT on the margin, application to end-of-life vehicles sold for parts… we’ll explain everything to you!

Source: mathez-formation.fr

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