Court of Justice (Eighth Chamber) 17 May 2023, C-365/22 (IT v État belge.)

JUDGMENT OF THE COURT (Eighth Chamber) 17 May 2023 ( *1 ) (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) In Case C‑365/22, REQUEST for a preliminary ruling under Article 267 TFEU from the Cour de cassation (Court of Cassation, Belgium), made by decision of 16