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Bawaria Motors v Minister Finansow

In Bawaria Motors v Minister Finansow (CJEU Case C-160/11) Advocate-General Mazák expressed the Opinion that Article 314 of Directive 2006/112/EC ‘must be interpreted as precluding application of the special margin scheme for taxable dealers in relation to the resale of second-hand passenger vehicles and other motor vehicles purchased from taxable persons who upon the acquisition of those vehicles exercised a right to deduct part of the input tax on the purchase’.

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Why it matters: Chapter 4 (Articles 311–343) of Directive 2006/112/EC provides special arrangements for second-hand goods works of art collectors’ items and antiques. Article 313 provides that where such goods are supplied by ‘taxable dealers’ Member States shall apply ‘a special scheme for taxing the profit margin’. Article 314 provides that this scheme shall apply where such goods have been supplied to the taxable dealer...

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