CELEX: 62015CA0471
Language: en
Date: 2017-01-18 00:00:00
Title: Case C-471/15: 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 (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)

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.