Article 316

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: the supply of works of art, collectors’ items or antiques, which the taxable dealer has imported himself; the supply of works of art supplied to the taxable dealer by their creators or their successors in title; the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer. 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.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.