1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2006
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  1. Directive 2006/112/EC - Value Added Tax Directive (VAT)
  2. Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)
  3. Chapter 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques (arts. 311-343)
  4. Section 2 Special arrangements for taxable dealers (arts. 312-332)
  5. Subsection 1 Margin scheme (arts. 312-325)
  6. Article 319
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards
  Version 2 of 2    

Article 319

The taxable dealer may apply the normal VAT arrangements to any supply covered by the margin scheme.

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