European Court of Justice (Tenth Chamber)

E. Levits, President of the Chamber, A. Borg Barthet and F. Biltgen (Rapporteur), (Judges), M. Bobek, Registrar: M. Aleksejev, Administrator, Advocate General

Judgment delivered 11 July 2018 (*)

Value added tax – Directive 2006/112/EC, art. 311(1)(1) – Special arrangements for second-hand goods – Definition of ‘second-hand goods’ – Goods containing precious metals or precious stones resold by a trader – Processing of those goods after sale – Recovery of the precious metals or precious stones – Concept of ‘precious metals or precious stones’.

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