Article 324 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 compendium1 case ↓
Text of Article 324
Where the taxable dealer applies both the normal VAT arrangements and the margin scheme, he must show separately in his accounts the transactions falling under each of those arrangements, in accordance with the rules laid down by the Member States.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 324: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 324 of Directive 2006/112/EC, most recent first.
- C-264/17 Mensing Opinion · 13 September 2018 · Germany