ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Reverse charge mechanism – Article 198(2) – Gold material or semi-manufactured products – Meaning – Article 199(1)(d) and Annex VI – Used materials, waste and scrap – Ingots resulting from the melting down of various objects and scrap used to enable the extraction of gold and with a purity in gold of 325 thousandths or greater
C-550/14, [2016] EUECJ C-550/14, ECLI:EU:C:2016:354
Bailii
Directive 2006/112/EC
European, VAT
Updated: 17 January 2022; Ref: scu.564874