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…...

If a taxable dealer buys old cars from non-business individuals and then sells the parts removed from them – the VAT margin scheme for second-hand goods applies to such activity. Practical problems with determining the taxable base do not contradict this conclusion…. This content is for Full Membership members only. Want to read background, core...