Questions asked to ECJ on 24 April 2018 in case C-185/18 – Oro Efectivo
Facts:
- Oro Efectivo buys objects with a high gold or precious metal content from private individuals, processes them and then sells them to other businesses
- As the objects were purchased from private individuals, no VAT was charged. However, the purchases were subject to another specific (indirect) tax in Spain
- Oro argued that this indirect tax should not be levied because the buyer is a taxable business, and because of fiscal neutrality
Questions asked to the ECJ:
Is a Member State allowed to levy an indirect tax other than VAT in respect of the purchase of movable property (specifically, gold, silver or jewellery) from a private individual?
Source: MinBuza (Dutch)
