VATcodexEU VAT case law · Court of Justice and General Court

Article 316 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 compendium4 cases ↓

Text of Article 316

1.Subject to no reduced rate having been applied to the works of art, collectors’ items and antiques concerned supplied to or imported by a taxable dealer, Member States shall grant taxable dealers the right to opt for application of the margin scheme to the following transactions:

(a)the supply of works of art, collectors’ items or antiques, which the taxable dealer has imported himself;

(b)the supply of works of art supplied to the taxable dealer by their creators or their successors in title;

(c)the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer.

2.Member States shall lay down the detailed rules for exercise of the option provided for in paragraph 1, which shall in any event cover a period of at least two calendar years.

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

Case law on Article 316: 4 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 316 of Directive 2006/112/EC, most recent first.

  1. C-433/24 Galerie Karsten Greve Judgment · 1 August 2025 · France · cites Article 316(1), (1)(b)
  2. C-180/22 Mensing II Judgment · 13 July 2023 · Germany · cites Article 316(1), (1)(b), (1)(c)
  3. C-264/17 Mensing Judgment · 29 November 2018 · Germany · cites Article 316(1), (1)(a), (1)(b), (1)(c)
  4. C-203/10 Auto Nikolovi Judgment · 3 March 2011 · Bulgaria · cites Article 316(1), (1)(a)

VAT Committee guidelines on Article 316: 1

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