TITLE XIISPECIAL SCHEMES
CHAPTER 4Special arrangements for second-hand goods, works of art, collectors' items and antiques
Section 2Special arrangements for taxable dealers
Subsection 2Transitional arrangements for second-hand means of transport
Article 328
The VAT due in respect of each supply referred to in Article 327 shall be equal to the amount of VAT that would have been due if that supply had been subject to the normal VAT arrangements, less the amount of VAT regarded as being incorporated by the taxable dealer in the purchase price of the means of transport.