ECJ Judgment – Sixth VAT Directive – Article 26a – Special arrangements applicable to second-hand goods – The term ‘second-hand goods’ – Horse sold on after training
Citations:
C-320/02, [2004] EUECJ C-320/02, [2006] BVC 82, [2004] STI 989, [2004] ECR I-3509, [2004] CEC 248, [2006] BTC 5013, [2004] 2 CMLR 56, [2004] STC 1041, [2004] All ER (EC) 870
Links:
Jurisdiction:
European
Cited by:
Cited – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 26 July 2022; Ref: scu.195734