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Court of Justice of the European Union · Judgment

C-550/14Envirotec Denmark ApS v Skatteministeriet

Decided
2016-05-26
ECLI
ECLI:EU:C:2016:354
CELEX
62014CJ0550
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Reverse charge mechanism — Article 198(2) — Gold material or semi-manufactured products — Meaning — Article 199(1)(d) and Annex VI — Used materials, waste and scrap — Ingots resulting from the melting down of various objects and scrap used to enable the extraction of gold and with a purity in gold of 325 thousandths or greater.

Interprets

    EUR-LexThe Court

    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.

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