Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII SPECIAL SCHEMES

CHAPTER 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques

Section 2 Special arrangements for taxable dealers

Subsection 1 Margin scheme

Article 319

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