Opinion of the Advocate General — ECLI:EU:C:2012:310
Date: 2012-05-24
Language of the case: Polish
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Poland

Summary of the Judgment Harmonisation of fiscal legislation — Common system of value added tax — Special scheme applicable to taxable dealers — Margin scheme — Sale, by a taxable dealer, of second-hand vehicles acquired exempt from tax from a seller which had a right of partial deduction of input VAT — Entitlement of the taxable dealer to apply the margin scheme — None — Potential double taxation of the taxable dealer — No effect (Council Directive 2006/112, Art. 313(1) and 314) Articles 313(1) and 314 of Directive 2006/112 on the common system of value added tax, read in conjunction with Articles 136 and 315 of that directive must be interpreted as meaning that a taxable dealer is not eligible for the application of the margin scheme where it supplies motor vehicles considered to be second-hand goods, within the meaning of Article 311(1)(1) of that directive, which it has previously acquired exempt from VAT from another taxable person which had only a right of partial deduction of input VAT paid on the purchase price of those vehicles. The fact that such an interpretation results in the taxable dealer being subjected to partial double taxation has no effect on the determination of the conditions under which the margin scheme is applied. It falls to the national legislature to end such a situation. (see paras 40-42, 46, operative part)