Tag - Margin scheme

European Union

Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars

21 May 2023

Saudi Arabia

ZATCA to Levy VAT on Profit Margins from Qualified Used Cars from July 1

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

Belgium European 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

Australia

GST margin scheme to the sale of multiple interests in land

09 May 2023

United Kingdom

Sales of Second-Hand Motor Vehicles in Northern Ireland

01 May 2023

European Union

5 Major Developments: European Union

20 April 2023

United Kingdom

5 Major Developments in the United Kingdom

11 April 2023

Germany

5 Major Developments in Germany

09 April 2023

Saudi Arabia

5 Major Developments in Saudi Arabia

03 April 2023

South Africa

SARS: Declaration for the supply of second-hand goods

01 April 2023

United Kingdom

Concern over practicalities of VAT scheme for used car sales to Northern Ireland and the EU

01 April 2023

Bulgaria

5 Major Developments in Bulgaria

30 March 2023

Australia

5 Major Developments in Australia

28 March 2023

European Union Germany

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

Australia

ATO vs Landcom: GST margin scheme applied to a supply of land

21 March 2023

United Kingdom

HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland

27 January 2023

Oman Saudi Arabia United Arab Emirates

KPMG GCC Tax News – 11 January 2023

13 January 2023

Netherlands

5 Major Developments in Netherlands

06 January 2023

Bulgaria European 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

Ukraine

5 Major Developments in Ukraine

26 December 2022

Germany

5 Major Developments in Germany

23 December 2022

Ukraine

Supply of used goods: how to calculate VAT?

17 December 2022

Netherlands

Supreme Court: Auction scheme and profit margin scheme, VAT is due on premiums and commissions

17 December 2022

Australia

5 Major Developments in Australia

16 December 2022

Australia

Advice under development – [4051] GST – valuations and the margin scheme [NEW]

28 November 2022

European Union Germany

Flashback on ECJ cases C-321/02 (Harbs) – Common flat-rate scheme for farmers

08 November 2022

Australia

GST: More onerous and prescriptive requirements for margin scheme valuations

07 November 2022

Australia

Why property developers should consider the draft GST Determination for Margin Scheme Valuations

11 October 2022

Belgium European Union

ECJ C-365/22 (Belgian State) – Questions – Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

07 September 2022

European Union Poland

Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax

02 September 2022

Denmark

Denmark Tax Agency Explains New VAT Collector’s Item Criteria for Vehicles, Aircraft

22 August 2022

European Union Sweden

Flashback on ECJ cases C-320/02 (Stenholmen) – Live animals can be considered used goods

08 August 2022

Tag - Margin scheme

Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars

ZATCA to Levy VAT on Profit Margins from Qualified Used Cars from July 1

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

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

GST margin scheme to the sale of multiple interests in land

Sales of Second-Hand Motor Vehicles in Northern Ireland

5 Major Developments in the United Kingdom

5 Major Developments in Germany

5 Major Developments in Saudi Arabia

SARS: Declaration for the supply of second-hand goods

Concern over practicalities of VAT scheme for used car sales to Northern Ireland and the EU

5 Major Developments in Bulgaria

5 Major Developments in Australia

ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme

ATO vs Landcom: GST margin scheme applied to a supply of land

HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland

KPMG GCC Tax News – 11 January 2023

5 Major Developments in Netherlands

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

5 Major Developments in Ukraine

5 Major Developments in Germany

Supply of used goods: how to calculate VAT?

Supreme Court: Auction scheme and profit margin scheme, VAT is due on premiums and commissions

5 Major Developments in Australia

Advice under development – [4051] GST – valuations and the margin scheme [NEW]

Flashback on ECJ cases C-321/02 (Harbs) – Common flat-rate scheme for farmers

GST: More onerous and prescriptive requirements for margin scheme valuations

Why property developers should consider the draft GST Determination for Margin Scheme Valuations

ECJ C-365/22 (Belgian State) – Questions – Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax

Denmark Tax Agency Explains New VAT Collector’s Item Criteria for Vehicles, Aircraft

Flashback on ECJ cases C-320/02 (Stenholmen) – Live animals can be considered used goods

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