Article 322 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 322
In so far as goods are used for the purpose of supplies carried out by him and subject to the margin scheme, the taxable dealer may not deduct the following from the VAT for which he is liable:
(a)the VAT due or paid in respect of works of art, collectors' items or antiques which he has imported himself;
(b)the VAT due or paid in respect of works of art which have been, or are to be, supplied to him by their creator or by the creator's successors in title;
(c)the VAT due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a taxable dealer.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 322: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 322 of Directive 2006/112/EC, most recent first.
- C-180/22 Mensing II Judgment · 13 July 2023 · Germany · cites Article 322(b)
- C-264/17 Mensing Judgment · 29 November 2018 · Germany · cites Article 322(a), (b), (c)