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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This summary has been archived and will not be updated.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
'Is-sistema komuni ta’ taxxa fuq il-valur miżjud (VAT) tal-Unjoni Ewropea'
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