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 3 Special arrangements for sales by public auction

Article 335

The supply of goods to a taxable person who is an organiser of sales by public auction shall be regarded as taking place when the sale of those goods by public auction takes place.