A quick note on second-hand goods and VAT. For my review of Bot AG’s Opinion in C-471/15 Sjelle Autogenbrug, see here. The Court held yesterday and defined (at 32) second-hand goods essentially as follows: in order to be characterised as ‘second-hand goods’, it is only necessary that the used property has maintained the functionalities it possessed when new, and that it may, therefore, be reused as it is or after repair.
The Court does not refer to EU waste law yet the impact on that area of EU law is clear.
Geert.
Handbook of EU Waste Law, second ed. 2016, Chapter 1.
