Official Journal of the European Union

C 235/5

(Case C-365/22, (<span class="oj-super oj-note-tag">1</span>) État belge (VAT — Vehicles sold for parts))

(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Margin scheme - Article 311 - Concept of ‘second-hand goods’ - End-of-life vehicles sold for parts)

(2023/C 235/07)

Language of the case: French

Referring court

Parties to the main proceedings

Applicant: IT

Defendant: État belge

Operative part of the judgment

Article 311(1)(1) of Council Directive No 2006/112/EC of 28 November 2006 on the common system of value added tax,

must be interpreted as meaning that definitively end-of-life motor vehicles acquired by an undertaking from the persons referred to in Article 314 of that directive and intended to be sold ‘for parts’ without the parts having been removed are second-hand goods within the meaning of Article 311(1)(1) of that directive where, first, they still include parts which maintain the functionalities that they possessed when new so that they can be reused as such or after repair and, secondly, it is established that those vehicles remained in the same economic cycle because of that reuse of parts.

Language of the case: French.