- The case discusses the differential taxation of art objects acquired within the EU
- According to national law, differential taxation is excluded for objects acquired within the EU
- However, EU law does not have the same restriction for art objects
- The question arises whether the tax for the acquisition within the EU reduces the taxable margin
- The court ruled that the VAT on the acquisition within the EU does not reduce the taxable base, despite conflicting with the purpose of the regulation
- The plaintiff, a art dealer, acquired art objects from artists within the EU and taxed them at a reduced rate as per national law
Source: datenbank.nwb.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.
