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VAT Directive — Article 313

The article's text

Article 313 1. In respect of the supply of second-hand goods, works of art, collectors' items or antiques carried out by taxable dealers, Member States shall apply a special scheme for taxing the profit margin made by the taxable dealer, in accordance with the provisions of this Subsection. 2. Pending introduction of the definitive arrangements referred to in Article 402, the scheme referred to in paragraph 1 of this Article shall not apply to the supply of new means of transport, carried out in accordance with the conditions specified in Article 138(1) and (2)(a).

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
company
1
non-EU citizen
WhoCountryWhat they wrote
—GBing certain categories of taxable dealers from that scheme, since the possibility of such an exclusion is provided for in neither article 313 nor any other provision of Directive 2006/112"; these being objections that would appear to apply to the Commission's ↗
Baker McKenzieNLthat the EU legislator in the context of physical goods provided for a margin scheme for second-hand goods. The margin scheme of Article 313 VAT Directive applies to (among other things) the sale of second-hand goods. Howev ↗
Baker McKenzieNLthat the EU legislator in the context of physical goods provided for a margin scheme for second-hand goods. The margin scheme of Article 313 VAT Directive applies to (among other things) the sale of second-hand goods. However, it follows from Article 316(1) V ↗

Source: public consultation submissions and position papers. n = 3 mentions; counted as a literal reference to the article number.

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