Council Directive 2006/112/EC Article 339

Title XII: Special schemes

Chapter 4: Special arrangements for second-hand goods, works of art, collectors’ items and antiques

Section 3: Special arrangements for sales by public auction

Article 339

The organiser of the sale by public auction must issue to the purchaser an invoice itemising the following:

  1. the auction price of the goods;

  2. taxes, duties, levies and charges;

  3. incidental expenses, such as commission, packing, transport and insurance costs, charged by the organiser to the purchaser of the goods.

The invoice issued by the organiser of the sale by public auction must not indicate any VAT separately.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889