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VAT Directive — Article 35

The article's text

Article 35 Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.

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
business association
WhoCountryWhat they wrote
Mouvement des Entreprises de France (MEDEF)FRea. 2. Platform economy and single VAT registration • VAT rules pertaining to second-hand goods The Commission proposes to remove Article 35 of the VAT Directive, i.e. introducing changes with respect to transactions relating to second-hand goods which are cur ↗
BusinessEuropeBEy customers upon delivery) while those who use the IOSS must include VAT in their listed prices. Finally, ViDA proposes to remove Article 35 of the VAT Directive, i.e. introducing changes with respect to transactions relating to second-hand goods which are cur ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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