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