Article 316
1. Member States shall grant taxable dealers the right to opt for application of the margin scheme to the following transactions:
(a)
the supply of works of art, collectors' items or antiques, which the taxable dealer has imported himself;
(b)
the supply of works of art supplied to the taxable dealer by their creators or their successors in title;
(c)
the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer where the reduced rate has been applied to that supply pursuant to Article 103.
2. Member States shall lay down the detailed rules for exercise of the option provided for in paragraph 1, which shall in any event cover a period of at least two calendar years.
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.
1
company
Who
Country
What they wrote
Baker McKenzie
NL
argin scheme of Article 313 VAT Directive applies to (among other things) the sale of second-hand goods. However, it follows from Article 316(1) VAT Directive that the margin scheme does not apply to the sale of service and, thus, not to digital products. This ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.