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Case C-180/22, Mensing II: Judgment of the Court (First Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hamm v Harry Mensing (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 311 et seq. — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by creators or their successors in title — Intra-Community transactions — Right to deduct input tax)
ECLI:EU:UNKNOWN:62022CA0180
62022CA0180
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Official Journal of the European Union
C 321/13
(Case C-180/22, (*1) Mensing II)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 311 et seq. - Special arrangements for works of art - Margin scheme - Taxable dealers - Supply of works of art by creators or their successors in title - Intra-Community transactions - Right to deduct input tax)
(2023/C 321/15)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Hamm
Defendant: Harry Mensing
Operative part of the judgment
Articles 312 and 315 and the first paragraph of Article 317 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax,
must be interpreted as meaning that the value added tax paid by a taxable dealer in respect of the intra-Community acquisition of a work of art, the subsequent supply of which is subject to the margin scheme under Article 316(1) of that directive, forms part of the taxable amount of that supply.
(*1)
Language of the case: German
ECLI:EU:C:2023:140