VAT Voorbeeldclausules

VAT. When a vehicle is sold under a recoverable VAT regime, the additional costs follow the same VAT regime and are therefore recoverable under Article 132 of Directive (EU) 2006/112/EC. VAT cannot be claimed back on certain vehicles. For a vehicle without recoverable VAT, VAT is added to the cost of sale but may not be claimed back by the Purchaser (marginal VAT). Fees applied to online sales are equal to 3.3% exc. VAT of the winning bid amount inc. VAT per vehicle, with a minimum of €395 exc. VAT (except for “€50 Opening Bid" and “Malfunctioning Vehicles” sales, for which a minimum of €340 exc. VAT is applied, and "ELV" sales, for which a minimum of €250 exc. VAT is applied). A flat fee applies for European Electric Vehicles sales of €350 exc. VAT per vehicle. Fees applied to Lynk & Co sales are equal to 3% exc. VAT of the winning bid amount. A flat fee of €250 excluding VAT per vehicle applies for ”Leasing” sales. A flat fee of €350 excluding VAT per vehicle applies for Alphabet Belgium and Alphabet Luxembourg sales. Administration charges of €100 exc. VAT per vehicle apply to vehicles for export.