Title XII: Special schemes

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

Section 4: Measures to prevent distortion of competition and tax evasion

Article 342

Member States may take measures concerning the right of deduction in order to ensure that the taxable dealers covered by special arrangements as provided for in Section 2 do not enjoy unjustified advantage or sustain unjustified harm.