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A company produces paper cones and sells surplus cardboard pellets to cardboard winding manufacturers. The DGT states that if the pellets are classified as paper or cardboard waste under the Combined Nomenclature, subject passive investment applies.
Question posed: Application of the reverse charge mechanism provided for in article
If paper bales are included in the Combined Nomenclature categories for waste or scrap of paper or cardboard, the taxpayer shall be the reverse charge recipient. Otherwise, the company must charge VAT at the general rate of 21 percent. The competence to determine the tariff classification lies with the Department of Customs and Excise.
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