Article 342 Directive 2006/112/EC
Measures to prevent distortion of competition and tax evasion
Title XII · Special schemes › Chapter 4 · Special arrangements for second-hand goods, works of art, collectors' items and antiques › Section 4 · Measures to prevent distortion of competition and tax evasion
Open in the compendium3 cases ↓
Text of Article 342
Member States may take measures concerning the right of deduction in order to ensure that the taxable dealers covered by special arrangements as provided for in Section 2 do not enjoy unjustified advantage or sustain unjustified harm.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 342: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 342 of Directive 2006/112/EC, most recent first.
- C-436/25 P EXOIL Paliwa v Poland Order · 20 January 2026 · Poland
- C-264/17 Mensing Opinion · 13 September 2018 · Germany
- C-662/13 Surgicare Judgment · 12 February 2015 · Portugal