Russia Resale of used cars and motorcycles in Russia to be subject to VAT on price difference throughout dealer chain 28 October 2023
Netherlands ‘s-Hertogenbosch Court of Appeal: Margin scheme applies, even though appellant was not a regular trader 20 October 2023
Netherlands Appeal Court Rules Incidential Sale of Yacht is Subject to VAT and Margin Scheme Applies 20 October 2023
Netherlands Indication on purchasing declaration ‘Margin scheme!’ too brief for application of margin scheme 18 October 2023
IrelandUnited Kingdom Transitional Arrangements Ending for Second-Hand Car Sales in NI 30 September 2023
Netherlands Netherlands passes bill on additional margin scheme and place of virtual services in VAT 22 September 2023
Netherlands Bill for additional margin scheme and place of virtual services in VAT adopted 22 September 2023
European UnionGermany ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base 14 September 2023
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 14 September 2023
Germany ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount 09 September 2023
France Updated guidance: Second-hand goods, works of art, collectibles or antiques – Special provisions applicable to second-hand goods 24 August 2023
European Union Comments on ECJ C-180/22: VAT on Intra-Community Acquisitions counts for margin scheme 21 August 2023
Netherlands Authorities provide guidance: VAT on intra-Community acquisition of a work of art 18 August 2023
European Union Comments on ECJ C-180/22: Explanation of the tax authorities on VAT in the case of intra-Community acquisition of a work of art 16 August 2023
European UnionGermany Comments on ECJ C-180/22 (Mensing II): Application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the taxable amount 07 August 2023
European UnionGermany Comments on C-180/22: EU Fix Likely To Art VAT Margin Scheme Following ECJ Ruling 21 July 2023