VATcodexEU VAT case law · Court of Justice and General Court

Article 312 Directive 2006/112/EC

Special arrangements for taxable dealers

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

Open in the compendium5 cases ↓

Text of Article 312

For the purposes of this Subsection, the following definitions shall apply:

(1)‘selling price’ means everything which constitutes the consideration obtained or to be obtained by the taxable dealer from the customer or from a third party, including subsidies directly linked to the transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the customer, but excluding the amounts referred to in Article 79;

(2)‘purchase price’ means everything which constitutes the consideration, for the purposes of point (1), obtained or to be obtained from the taxable dealer by his supplier.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 312: 5 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 312 of Directive 2006/112/EC, most recent first.

  1. C-180/22 Mensing II Judgment · 13 July 2023 · Germany · cites Article 312(1), (2)
  2. C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Germany
  3. C-264/17 Mensing Opinion · 13 September 2018 · Germany · cites Article 312(2)
  4. C-471/15 Sjelle Autogenbrug Judgment · 18 January 2017 · Denmark
  5. C-160/11 Bawaria Motors Judgment · 19 July 2012 · Poland

VAT Committee guidelines on Article 312: 1

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.