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VAT: special arrangements applicable to second-hand goods, works of art, antiques and collector's items
VAT: special arrangements applicable to second-hand goods, works of art, antiques and collector's items
VAT: special arrangements applicable to second-hand goods, works of art, antiques and collector's items
This summary has been archived and will not be updated. See
'Zajednički sustav poreza na dodanu vrijednost (PDV) Europske unije'
for an updated information about the subject.
VAT: special arrangements applicable to second-hand goods, works of art, antiques and collector's items
This Directive aims to supplement the common system of VAT by establishing Community tax arrangements applicable to second-hand goods, works of art, collectors' items and antiques.
ACT
Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value-added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques (Official Journal L 60 of 3.3.1994].
SUMMARY
The Directive lays down for second-hand goods, works of art, collectors' items and antiques:
Special arrangements for taxable dealers:
Special arrangements for sales by public auction:
Member States may, with the agreement of the Council, introduce particular measures to combat fraud.
References
Act |
Entry into force |
Deadline for transposition in the Member States |
Official Journal |
Directive 94/5/EC |
23.3.1994 |
1.1.1995 |
OJ L 60 of 3.3.1994 |
Last updated: 17.01.2007