Article 343 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 compendium1 case ↓
Text of Article 343
Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce special measures to combat tax evasion, pursuant to which the VAT due under the margin scheme may not be less than the amount of VAT which would be due if the profit margin were equal to a certain percentage of the selling price.
The percentage of the selling price shall be fixed in the light of the normal profit margins made by economic operators in the sector concerned.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 343: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 343 of Directive 2006/112/EC, most recent first.
- C-436/25 P EXOIL Paliwa v Poland Order · 20 January 2026 · Poland