Italy Export of Artworks Not Immediately Proven: Conditions for VAT Exemption for Auction Houses 7 months ago
Belgium Implementation of the VAT Rates Directive for Online Events and Margin Scheme for Antiques, Art, and Collectibles Approved by the Council of Ministers. 7 months ago
United Kingdom Settlement of Historical Car Claims: Cambria Automobiles Ltd & Anr vs. HMRC 8 months ago
Netherlands Indication of ‘Margin Scheme’ on Purchase Declarations Insufficient for its Application 8 months ago
United Kingdom Deadline for UK VAT margin scheme for second-hand vehicles in NI extended to April 2024 8 months ago
Russia Resale of used cars and motorcycles in Russia to be subject to VAT on price difference throughout dealer chain 8 months ago
Netherlands ‘s-Hertogenbosch Court of Appeal: Margin scheme applies, even though appellant was not a regular trader 9 months ago
Netherlands Appeal Court Rules Incidential Sale of Yacht is Subject to VAT and Margin Scheme Applies 9 months ago
Netherlands Indication on purchasing declaration ‘Margin scheme!’ too brief for application of margin scheme 9 months ago
Netherlands Netherlands passes bill on additional margin scheme and place of virtual services in VAT 9 months ago
Netherlands Bill for additional margin scheme and place of virtual services in VAT adopted 10 months ago
European UnionGermany ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base 10 months ago
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 10 months ago
Germany ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount 10 months ago
France Updated guidance: Second-hand goods, works of art, collectibles or antiques – Special provisions applicable to second-hand goods 10 months ago
European Union Comments on ECJ C-180/22: VAT on Intra-Community Acquisitions counts for margin scheme 11 months ago
Netherlands Authorities provide guidance: VAT on intra-Community acquisition of a work of art 11 months ago