Article 35 Directive 2006/112/EC

Supply of goods with transport

Title V · Place of taxable transactions › Chapter 1 · Place of supply of goods › Section 2 · Supply of goods with transport

Open in the compendium

Text of Article 35

Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.

‹ Article 33 Article 36 ›