VATcodexEU VAT case law · Court of Justice and General Court

Article 315 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 compendium9 cases ↓

Text of Article 315

The taxable amount in respect of the supply of goods as referred to in Article 314 shall be the profit margin made by the taxable dealer, less the amount of VAT relating to the profit margin.

The profit margin of the taxable dealer shall be equal to the difference between the selling price charged by the taxable dealer for the goods and the purchase price.

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

Case law on Article 315: 9 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 315 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-180/22 Mensing II Judgment · 13 July 2023 · Germany
  4. C-365/22 État belge (VAT – Vehicles sold for parts) Judgment · 17 May 2023 · Belgium
  5. C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Germany
  6. C-264/17 Mensing Judgment · 29 November 2018 · Germany
  7. C-624/15 Litdana Judgment · 18 May 2017 · Lithuania
  8. C-471/15 Sjelle Autogenbrug Judgment · 18 January 2017 · Denmark
  9. C-160/11 Bawaria Motors Judgment · 19 July 2012 · Poland

VAT Committee guidelines on Article 315: 2

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