Netherlands Maximum community service for watch dealer who incorrectly applies margin scheme 03 August 2022
Netherlands Large-scale tax fraud with margin scheme and import VAT in luxury watch trade 27 July 2022
European Union Comments on ECJ C-299/20: VAT On margin – Icade Promotion shutdown, what practical implications? 02 June 2022
European Union VAT on margin – works council decision concerning the ICADE PROMOTION case (ECJ C-299/20) 15 May 2022
European Union ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22) 27 April 2022
European UnionGermany ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin 21 April 2022
European UnionLithuania Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable 18 April 2022
European UnionGermany ECJ C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register 01 April 2022
United Kingdom HMRC Guidance: Prepare for the second-hand motor vehicle export refund scheme 29 March 2022
DenmarkEuropean Union Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of the margin scheme 27 March 2022
European Union Roadtrip through ECJ Cases – Focus on ”Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person” (Art. 392) 25 February 2022
European UnionFrance ECJ C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme 22 February 2022
France Ministerial response temporarily securing the VAT on margin regime (following the ECJ judgment Icade Promotion) 02 February 2022
United Kingdom HMRC Guidance Using the VAT margin scheme for second-hand vehicles (VAT Notice 718/1) 31 December 2021
United Kingdom HMRC Guidance: Other products and circumstances affecting the second-hand vehicles VAT margin scheme 23 December 2021
European UnionFrance ECJ C-299/20 (Icade Promotion Logement SAS) – Judgment – Margin Scheme on resale of buildings and land cannot be applied in case of significant alterations 30 September 2021