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VAT Directive — Article 4

The article's text

Article 4 In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT: (a) the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is a taxable dealer acting as such and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the margin scheme provided for in Articles 312 to 325; (b) the intra-Community acquisition of second-hand means of transport, as defined in Article 327(3), where the vendor is a taxable dealer acting as such and VAT has been applied to the means of transport in the Member State in which their dispatch or transport began, in accordance with the transitional arrangements for second-hand means of transport; (c) the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is an organiser of sales by public auction, acting as such, and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in ac
full text
cordance with the special arrangements for sales by public auction. TITLE II TERRITORIAL SCOPE

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.

4
business association
2
NGO
1
company
1
EU citizen
WhoCountryWhat they wrote
Mouvement des Entreprises de France (MEDEF)FRrom electronic invoices in a different format but interoperable with European standards (see new Article 263.3 as it results from Article 4 of the draft directive). This is an important flexibility which should be maintained so that existing formats currently ↗
Handelsverband Deutschland - HDE e.V.DEnaler Vorschriften zur Fiskalisierung von Kassensystemen und der E-Rechnung. Laut Art. 222 Abs. 1 MwStSystRL-E in der Fassung von Artikel 4 soll bei innergemeinschaftlichen Lieferungen innerhalb von zwei Tagen nach Eintreten des Steuertatbestandes eine Rechnun ↗
IDSt e.V.DEwith Article 4 of this Directive already by 31st December 2024. B. Part 1: planned changes as of 1st January 2024 1. Re Article 217 of the Draft VAT Directive - Amendment of the definition of electronic invoice IDSt welcomes the change in the definition of ele ↗
IDSt e.V.DE) be amended so that Member States adopt and publish the laws, regulations and administrative provisions necessary to comply with Article 4 of this Directive already by 31st December 2024. B. Part 1: planned changes as of 1st January 2024 1. ↗
Insurance EuropeBEwould give member states and businesses enough time to adapt to the transposition of the Directive into national law. (Article 4 amending Article 222 of the VAT Directive) The two-day timeline, foreseen by the amendments to Article 222 of the existing VAT Dire ↗
Christian AMANDBET Directive21 . These concepts of “origin” and “destination” were not even mentioned in the First Directive of 1967. According to article 4 of the First VAT Directive “In order to enable the Council to discuss this, and if possible to take decisions before the ↗
ETNOBEthe risk of 6 2022/0407 Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age Article 4(5). 6 data breach is mitigated through a solution based on local data storage and sharing between tax authorities as req ↗
Siemens AGDEd to the effect that Member States adopt and publish the laws, regulations and administrative provisions necessary to comply with Article 4 of this Directive already by 31 December 2024. B. Part 1: planned changes as of 1.1.2024 ↗

Source: public consultation submissions and position papers. n = 8 mentions; counted as a literal reference to the article number.

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