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Council Directive 2006/112/ECShow full title
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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Revised version PDFs
- Revised 12/12/20202.46 MB
- Revised 01/01/20202.35 MB
- Revised 16/01/20191.77 MB
- Revised 01/01/20191.77 MB
- Revised 04/12/20181.73 MB
- Revised 17/07/20181.72 MB
- Revised 01/06/20161.74 MB
- Revised 01/01/20152.11 MB
- Revised 01/01/20142.09 MB
- Revised 15/08/20132.09 MB
- Revised 01/07/20132.08 MB
- Revised 01/01/20132.07 MB
- Revised 01/01/20112.02 MB
- Revised 11/08/20102.02 MB
- Revised 09/04/20100.53 MB
- Revised 15/01/20100.53 MB
- Revised 01/01/20100.52 MB
- Revised 24/07/20090.52 MB
- Revised 01/06/20090.51 MB
- Revised 21/01/20090.52 MB
- Revised 01/01/20090.51 MB
- Revised 29/12/20070.51 MB
- Revised 01/01/20070.50 MB
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Changes over time for: Article 314
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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
Article 314U.K.
The margin scheme shall apply to the supply by a taxable dealer of second-hand goods, works of art, collectors' items or antiques where those goods have been supplied to him within the Community by one of the following persons:
(a)
a non-taxable person;
(b)
another taxable person, in so far as the supply of goods by that other taxable person is exempt pursuant to Article 136;
(c)
another taxable person, in so far as the supply of goods by that other taxable person is covered by the exemption for small enterprises provided for in Articles 282 to 292 and involves capital goods;
(d)
another taxable dealer, in so far as VAT has been applied to the supply of goods by that other taxable dealer in accordance with this margin scheme.
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