In Direktsia Obzhalvane i upravlenie na izpalnenieto Varna v Auto Nikolovi OOD (ECJ Case C-203/10) the ECJ held that Article 314 of Directive 2006/112/EC ‘must be interpreted as meaning that the margin scheme is not applicable to supplies of goods such as spare parts for motor vehicles which the taxable dealer himself imported into the European Union under the normal value-added tax scheme’.
Article 320 of the Directive precluded ‘a national provision which provides for the deferral until the subsequent supply under the normal value added tax scheme of the right of the taxable dealer to deduct value added tax paid on importation of goods other than works of art collectors’ items or antiques’.
Why it matters: The ECJ held that the Bulgarian VAT legislation contravened Articles 314 and 320 of Directive 2006/112/EEC (which lay down provisions for special arrangements for...
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In Direktsia Obzhalvane i upravlenie na izpalnenieto Varna v Auto Nikolovi OOD (ECJ Case C-203/10) the ECJ held that Article 314 of Directive 2006/112/EC ‘must be interpreted as meaning that the margin scheme is not applicable to supplies of goods such as spare parts for motor vehicles which the taxable dealer himself imported into the European Union under the normal value-added tax scheme’.
Article 320 of the Directive precluded ‘a national provision which provides for the deferral until the subsequent supply under the normal value added tax scheme of the right of the taxable dealer to deduct value added tax paid on importation of goods other than works of art collectors’ items or antiques’.
Why it matters: The ECJ held that the Bulgarian VAT legislation contravened Articles 314 and 320 of Directive 2006/112/EEC (which lay down provisions for special arrangements for...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
