Court of Justice of the European Union · Judgment
C-365/22IT v État belge
- Decided
- 2023-05-17
- ECLI
- ECLI:EU:C:2023:415
- CELEX
- 62022CJ0365
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Margin scheme – Article 311 – Concept of ‘second-hand goods’ – End-of-life vehicles sold for parts.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act