Article 316

1. Subject to no reduced rate having been applied to the works of art, collectors’ items and antiques concerned supplied to or imported by a taxable dealer, Member States shall grant taxable dealers the right to opt for application of the margin scheme to the following transactions: (a) the supply of works of art, collectors’ items or antiques, which the taxable dealer has imported himself; (b) the supply of works of art supplied to the taxable dealer by their creators or their successors in title; (c) the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer. 2. Member States shall lay down the detailed rules for exercise of the option provided for in paragraph 1, which shall in any event cover a period of at least two calendar years.

← 315 · All articles · 1 →

Source: EUR-Lex CELLAR · retrieved 2026-08-05