Sjelle Autogenbrug I/S v Skatteministeriet

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling deciding that art 311(1)(1) of Council Directive (EC) 2006/112 had to be interpreted as meaning that used parts, from end-of-life motor vehicles purchased by a vehicle reuse undertaking from a private individual, intended to be sold as spare parts, constituted 'second-hand goods' within the meaning of that provision, with the result that the supplies of such parts, effected by a taxable dealer, were subject to the application of the profit margin scheme.

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