6.3.2017
EN
Official Journal of the European Union
C 70/6
Judgment of the Court (Third Chamber) of 18 January 2017 (request for a preliminary ruling from the Vestre Landsret — Denmark) — Sjelle Autogenbrug I/S v Skatteministeriet
(Case C-471/15) (1)
((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))
(2017/C 070/09)
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicant: Sjelle Autogenbrug I/S
Defendant: Skatteministeriet
Operative part of the judgment
Article 311(1)(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that used parts, from end-of-life motor vehicles purchased by a vehicle reuse undertaking from a private individual, intended to be sold as spare parts, constitute ‘second-hand goods’ within the meaning of that provision, with the result that the supplies of such parts, effected by a taxable dealer, are subject to the application of the profit margin scheme.
(1) OJ C 363, 3.11.2015.
Full & Egal Universal Law Academy