SIA ‘E LATS’ v Valsts ienemumu dienests: ECJ 11 Jul 2018

Vat – Special Arrangements for Second-Hand Goods – Judgment – Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 311(1)(1) – Special arrangements for second-hand goods – Definition of ‘second-hand goods’ – Goods containing precious metals or precious stones resold by a trader – Processing of those goods after sale – Recovery of the precious metals or precious stones – Concept of ‘precious metals or precious stones’

Citations:

C-154/17, [2018] EUECJ C-154/17, ECLI:EU:C:2018:560

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 April 2022; Ref: scu.620016