Sjelle Autogenbrug I/S v Skatteministeriet: ECJ 18 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax — Directive 2006/112/EC – Special scheme for taxing the profit margin – Concept of ‘second-hand goods’ – Sales of parts removed from end-of-life vehicles

Citations:

ECLI:EU:C:2017:20, [2017] EUECJ C-471/15

Links:

Bailii

Jurisdiction:

European

European

Updated: 28 January 2022; Ref: scu.573265