Council Directive 2006/112/EC Article 319
Title XII: Special schemes
Chapter 4: Special arrangements for second-hand goods, works of art, collectors’ items and antiques
Section 2: Special arrangements for taxable dealers
Subsection 1: Margin scheme
Article 319
The taxable dealer may apply the normal VAT arrangements to any supply covered by the margin scheme.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889