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TITLE XIISPECIAL SCHEMES

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

Section 3Special arrangements for sales by public auction

Article 341

Member States which apply the arrangements provided for in this Section shall also apply these arrangements to supplies of second-hand means of transport, as defined in Article 327(3), carried out by an organiser of sales by public auction, acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of a taxable dealer, in so far as those supplies by that taxable dealer would be subject to VAT in accordance with the transitional arrangements for second-hand means of transport.