VATcodexEU VAT case law · Court of Justice and General Court

Article 313 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 compendium7 cases ↓

Text of Article 313

1.In respect of the supply of second-hand goods, works of art, collectors' items or antiques carried out by taxable dealers, Member States shall apply a special scheme for taxing the profit margin made by the taxable dealer, in accordance with the provisions of this Subsection.

2.Pending introduction of the definitive arrangements referred to in Article 402, the scheme referred to in paragraph 1 of this Article shall not apply to the supply of new means of transport, carried out in accordance with the conditions specified in Article 138(1) and (2)(a).

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

Case law on Article 313: 7 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 313 of Directive 2006/112/EC, most recent first.

  1. T-569/25 X-GmbH Judgment · 14 October 2026 · Germany
  2. C-472/24 Žaidimų valiuta Opinion · 11 September 2025 · cites Article 313(1)
  3. C-365/22 État belge (VAT – Vehicles sold for parts) Judgment · 17 May 2023 · Belgium · cites Article 313(1)
  4. C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Germany · cites Article 313(1)
  5. C-154/17 E LATS Opinion · 10 April 2018 · Latvia · cites Article 313(1)
  6. C-471/15 Sjelle Autogenbrug Judgment · 18 January 2017 · Denmark · cites Article 313(1)
  7. C-160/11 Bawaria Motors Judgment · 19 July 2012 · Poland · cites Article 313(1)