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 324

Where the taxable dealer applies both the normal VAT arrangements and the margin scheme, he must show separately in his accounts the transactions falling under each of those arrangements, in accordance with the rules laid down by the Member States.