Article 320 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 compendium3 cases ↓
Text of Article 320
1.Where the taxable dealer applies the normal VAT arrangements to the supply of a work of art, a collectors' item or an antique which he has imported himself, he shall be entitled to deduct from the VAT for which he is liable the VAT due or paid on the import.
Where the taxable dealer applies the normal VAT arrangements to the supply of a work of art supplied to him by its creator, or the creator's successors in title, or by a taxable person other than a taxable dealer, he shall be entitled to deduct from the VAT for which he is liable the VAT due or paid in respect of the work of art supplied to him.
2.A right of deduction shall arise at the time when the VAT due on the supply in respect of which the taxable dealer opts for application of the normal VAT arrangements becomes chargeable.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 320: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 320 of Directive 2006/112/EC, most recent first.
- C-180/22 Mensing II Opinion · 23 March 2023 · Germany · cites Article 320(1)
- C-264/17 Mensing Opinion · 13 September 2018 · Germany
- C-203/10 Auto Nikolovi Judgment · 3 March 2011 · Bulgaria · cites Article 320(1), (2)