Case C‑154/17
SIA ‘E LATS’
v
Valsts ieņēmumu dienests
(Request for a preliminary ruling from the Augstākā tiesa)
(Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 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’)
Summary — Judgment of the Court (Tenth Chamber), 11 July 2018
Harmonisation of fiscal legislation — Common system of value added tax — Special arrangements — Special arrangements for second-hand goods — Concept of ‘second-hand goods’ — Used goods containing precious metals or precious stones which are no longer capable of performing their initial function and have retained only the functionalities inherent in those metals and stones — Not included
(Council Directive 2006/112, Art. 311(1)(1))
Article 311(1)(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the concept of ‘second-hand goods’ does not cover used goods containing precious metals or precious stones if those goods are no longer capable of performing their initial function and have retained only the functionalities inherent in those metals and stones, which is for the national court to determine taking into account all the objective circumstances relevant in each individual case.
(see para. 39, operative part)