Opinion of Advocate General Bot in the case Sjelle Autogenbrug.
Bot proposes that the Court give the following reply to the Vestre Landsret: 
Article 311(1)(1) of Council Directive 2006/112/EC must be interpreted as meaning that the definition of ‘second-hand goods' covers motor vehicle parts which, after being removed from an end-of-life vehicle acquired by a vehicle reuse undertaking from an individual, are resold as spare parts, thereby rendering the taxable dealer eligible for the margin scheme. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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