ECJ Sixth VAT Directive – Article 13B(c) – Exemptions – Exemption of supplies of goods excluded from the right to deduct – Resale of motor cars purchased second-hand by a leasing company – Article 26a – Special arrangements for sales of second-hand goods.
[2006] CEC 404, [2005] EUECJ C-280/04, [2005] ECR I-10683, [2006] STI 39, [2006] STC 1744
Bailii
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.
European, VAT
Updated: 21 December 2021; Ref: scu.235855
