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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)
ECLI:EU:UNKNOWN:62015CA0471
62015CA0471
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Official Journal of the European Union
C 70/6
(Case C-471/15) (<span class="super note-tag">1</span>)
((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
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.
(<span class="note">1</span>) OJ C 363, 3.11.2015.