European UnionFrance ECJ C-299/20 (Icade Promotion Logement SAS) – AG Opinion – Margin taxation scheme to transactions for the supply of building land 20 May 2021
Netherlands The tax authorities are allowed to calculate VAT due on the basis of an individual method of margin scheme instead of globalization scheme 12 May 2021
Sweden Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme 20 March 2021
Netherlands Margin scheme and globalization scheme not possible due to serious administrative deficiencies? 01 March 2021
Germany Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations 02 February 2021
European UnionGermany Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations 01 February 2021
United Kingdom HMRC Guidance: The Margin Scheme on second-hand cars and other vehicles (VAT Notice 718/1) 15 January 2021
United Kingdom HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland 15 January 2021
United Kingdom HMRC and the Northern Irish Treasury agreed to reinstate a margin scheme 14 January 2021
United Kingdom HMRC Guidance: Guidance The Margin and Global Accounting Scheme (VAT Notice 718) 11 January 2021
United Kingdom HMRC Guidance: The Margin Scheme on second-hand cars and other vehicles (VAT Notice 718/1) 10 January 2021
European UnionFrance ECJ C-299/20 (Icade Promotion Logement SAS) – Question – Margin taxation scheme to transactions for the supply of building land 25 August 2020
France Validation of the identity condition under the VAT margin regime on immovable property 20 May 2020
European UnionGermany ECJ C-57/20 Commission action against Germany on flat rate scheme for farmers 03 May 2020