Council Directive 2006/112/EC Article 321

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 321

If carried out in accordance with the conditions specified in Articles 146, 147, 148 or 151, the supply of second-hand goods, works of art, collectors’ items or antiques subject to the margin scheme shall be exempt.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889