Article 325 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 325
The taxable dealer may not enter separately on the invoices which he issues the VAT relating to supplies of goods to which he applies the margin scheme.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 325: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 325 of Directive 2006/112/EC, most recent first.
- C-624/15 Litdana Judgment · 18 May 2017 · Lithuania