- The case involves differential taxation for art objects, intra-community acquisition of art objects, calculation of the margin, and no deduction of VAT on intra-community acquisitions
- The Federal Fiscal Court (BFH) ruled on the case
- The decision is based on various legal provisions including EU Directive 112/2006 and German tax laws
- The case originated from the Fiscal Court in Münster in 2017
- The ruling states that VAT on intra-community acquisitions does not reduce the taxable amount under differential taxation, despite conflicting with the system and purpose of the regulation
- The decision is a follow-up to a previous ruling by the European Court of Justice (ECJ)
Source: bundesfinanzhof.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
