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- Title
Differenzbesteuerung für Kunstgegenstände; innergemeinschaftlicher Erwerb der Kunstgegenstände; Berechnung der Marge; kein Abzug der Umsatzsteuer auf den innergemeinschaftlichen Erwerb.
- Authors
Grebe, Christian
- Abstract
The article deals with the differential taxation of works of art and the intra-community acquisition of these objects. It discusses whether the value-added tax on intra-community acquisitions reduces the trade margin. An art dealer has sued the tax office, as he believes that the application of differential taxation to these deliveries is contrary to EU law. The European Court of Justice (ECJ) has ruled that taxable resellers can also apply differential taxation to works of art delivered within the EU, but they are not entitled to input tax deduction if it is excluded. The Münster Finance Court has granted the lawsuit, but the tax office has filed an appeal and submitted further questions regarding the interpretation of the directive. The ECJ ruling confirms the tax office's legal opinion, while the plaintiff argues that the Federal Finance Court (BFH) can make its decision based on national law.
- Subjects
VALUE-added tax; ART dealers; TAX deductions; MARGINS (Security trading); FEDERAL courts
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 8, p309
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730806