Article 319 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 319
The taxable dealer may apply the normal VAT arrangements to any supply covered by the margin scheme.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 319: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 319 of Directive 2006/112/EC, most recent first.
- C-264/17 Mensing Opinion · 13 September 2018 · Germany
- C-203/10 Auto Nikolovi Judgment · 3 March 2011 · Bulgaria