Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods

This ruling concerns the interpretation of Art. 311 (1) no. 1 of the VAT Direction. It has been issued in the course of a legal dispute between IT and the Belgian state regarding the refusal of the Belgian tax authorities to apply margin taxation to certain sales of vehicles carried out by IT.

Source KPMG

See also

• 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
• 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

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