Article 338 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

Open in the compendium

Text of Article 338

Organisers of sales by public auction who supply goods in accordance with the conditions laid down in Articles 333 and 334 must indicate the following in their accounts, in suspense accounts:

(a)the amounts obtained or to be obtained from the purchaser of the goods;

(b)the amounts reimbursed or to be reimbursed to the vendor of the goods.

The amounts referred to in the first paragraph must be duly substantiated.

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