Opinion of Advocate General Bobek in the case E LATS.
– Article 311(1)(1) of the Council Directive 2006/112/EC shall be interpreted as meaning that the notion of ‘second-hand goods' does not cover used goods acquired by a trader that contain precious metals or precious stones such as the ones in the main proceedings which are resold principally for the extraction of those precious metals or precious stones, if it follows from the objective circumstances of the transaction that such goods are resold without consideration of the functionality of the goods concerned. 
– Whether this is the case must be established on the basis of the objective circumstances of the transaction, considered as a whole. The elements to be taken into account include the presentation of goods for the purpose of their resale; methods of the valuation of such goods; the quantities of the goods sold together; and the fact that the purchaser is involved in a particular business, such as the processing of precious metals or precious stones. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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