Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD – WLR Daily

Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD (Case C 203-10); [2011] WLR (D) 75

“The margin scheme which could be applied pursuant to article 314 of Council Directive 2006/112/EC to second hand goods, works of art, collectors items or antiques was not applicable to supplies of goods such as spare parts for motor vehicles, which the taxable dealer himself imported into the European Union under the normal value added tax scheme. Articles 320(1) and (2) of the Directive precluded a national provision which provided for the deferral, until the subsequent supply under the normal value added tax scheme, of the right of the taxable dealer to deduct value added tax paid on importation of goods other than works of art, collectors’ items or antiques. Article 314, the first subparagraph of article 320(1) and article 320(2) of the Directive were directly effective.”

WLR Daily, 9th March 2011

Source: www.lawreports.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

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