Finland Supreme Administrative Court: Marginal scheme , profit margin, car tax export refund 09 June 2023
Sweden The position “profit marginal taxation of used goods transmitted from other EU countries” shall no longer be applied 07 June 2023
European Union Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part? 26 May 2023
European Union Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods 26 May 2023
European Union Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods 22 May 2023
European Union Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars 21 May 2023
European Union Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing any parts are considered second-hand good 19 May 2023
BelgiumEuropean Union ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods 17 May 2023
United Kingdom Concern over practicalities of VAT scheme for used car sales to Northern Ireland and the EU 01 April 2023
European UnionGermany ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme 23 March 2023
United Kingdom HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland 27 January 2023
BulgariaEuropean Union Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies of goods as used motor vehicle parts imported into the Union under normal VAT scheme 29 December 2022