E LATS, judgment of 11.07.2018, C-154/17

The concept of second-hand goods that contain precious metals sold primarily for the purpose of obtaining those metals should not be considered second-hand goods. The decisive factor here is the function performed by these metals (different from second-hand goods). The determining circumstances should be evaluated „objectively” – independently of the intention of the parties to…...

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The concept of second-hand goods that contain precious metals sold primarily for the purpose of obtaining those metals should not be considered second-hand goods. The decisive factor here is the function performed by these metals (different from second-hand goods). The determining circumstances should be evaluated „objectively” – independently of the intention of the parties to…...

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