European Court of Justice (Third Chamber)

L. Bay Larsen, President of the Chamber, M. Vilaras (Rapporteur), J. Malenovský, M. Safjan and D. Šváby, (Judges), Y. Bot, Advocate General

Judgment delivered 18 January 2017*

Value added tax – Special scheme for taxing the profit margin – Concept of ‘second-hand goods’ – Sale of parts removed from end-of-life (scrap) vehicles – Directive 2006/112 (the Principal VAT Directive), art. 311(1)(1).

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