Article 335 Directive 2006/112/EC
Special arrangements for sales by public auction
Title XII · Special schemes › Chapter 4 · Special arrangements for second-hand goods, works of art, collectors' items and antiques › Section 3 · Special arrangements for sales by public auction
Text of Article 335
The supply of goods to a taxable person who is an organiser of sales by public auction shall be regarded as taking place when the sale of those goods by public auction takes place.
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