21. Mai 2023 VAT: ECJ clarifies conditions on margin-scheme taxation for ... In a Belgian case the ECJ commented on the conditions for application of the so-called margin scheme in respect of certain sales of second-hand goods. In the case at hand the ECJ held that definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold ‘for parts’ without the parts having been removed might qualify as second-hand goods within the meaning of Article 311(1)(1) of the VAT Directive. Kategorien: European Court of JusticeSchlagwörter: motor vehicle, Margin-scheme taxation
09. September 2022 ECJ: Place of import of transport vehicle and payment of imp ... Following up on a preliminary request from the Hamburg Tax Court the European Court of Justice (ECJ) had to decide on the place of importation for VAT purposes of a transportation vehicle purchased in Georgia which was brought into the EU in breach of customs legislation. The ECJ held the place of importation to be Germany, that is where the owner of the car resides and where the car is ultimately in use. Kategorien: European Court of JusticeSchlagwörter: place of taxation, motor vehicle, import ...
11. Februar 2014 VAT on motor vehicle leasing The finance ministry has issued a decree on final payments at the end of the lease term for motor vehicles distinguishing between adjustments for over or underuse and VAT-free compensation for damage. Kategorien: Official PronouncementsSchlagwörter: Leasing, damages, motor vehicle
