VATcodexEU VAT case law · Court of Justice and General Court

Article 314 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 compendium13 cases ↓

Text of Article 314

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 Article 284 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.

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

Case law on Article 314: 13 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 314 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
  3. C-433/24 Galerie Karsten Greve Judgment · 1 August 2025 · France · cites Article 314(a)
  4. C-180/22 Mensing II Judgment · 13 July 2023 · Germany
  5. C-365/22 État belge (VAT – Vehicles sold for parts) Judgment · 17 May 2023 · Belgium
  6. C-299/20 Icade Promotion Judgment · 30 September 2021 · France
  7. C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Germany
  8. C-264/17 Mensing Judgment · 29 November 2018 · Germany · cites Article 314(a), (b), (c), (d)
  9. C-154/17 E LATS Opinion · 10 April 2018 · Latvia
  10. C-624/15 Litdana Judgment · 18 May 2017 · Lithuania · cites Article 314(a), (d)
  11. C-471/15 Sjelle Autogenbrug Judgment · 18 January 2017 · Denmark · cites Article 314(a)
  12. C-160/11 Bawaria Motors Judgment · 19 July 2012 · Poland · cites Article 314(a), (b), (c), (d)
  13. C-203/10 Auto Nikolovi Judgment · 3 March 2011 · Bulgaria