Article 317 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 compendium2 cases ↓
Text of Article 317
If a taxable dealer exercises the option under Article 316, the taxable amount shall be determined in accordance with Article 315.
In respect of the supply of works of art, collectors' items or antiques which the taxable dealer has imported himself, the purchase price to be taken into account in calculating the profit margin shall be equal to the taxable amount on importation, determined in accordance with Articles 85 to 89, plus the VAT due or paid on importation.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 317: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 317 of Directive 2006/112/EC, most recent first.
- C-180/22 Mensing II Judgment · 13 July 2023 · Germany
- C-264/17 Mensing Judgment · 29 November 2018 · Germany