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V3810-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

VAT treatment for metal recovery, catalyst manufacturing and precious metal lending

A company seeks clarification on the taxation of sending used catalysts to Germany for metal recovery, manufacturing new catalysts in France, and lending metals from Luxembourg. The DGT determines the nature and place of supply for each transaction for VAT purposes.

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2015-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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