Article 323 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 323
Taxable persons may not deduct from the VAT for which they are liable the VAT due or paid in respect of goods which have been, or are to be, supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to the margin scheme.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 323: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 323 of Directive 2006/112/EC, most recent first.
- C-180/22 Mensing II Opinion · 23 March 2023 · Germany
- C-624/15 Litdana Judgment · 18 May 2017 · Lithuania