(20)

in Article 316, paragraph 1 is replaced by the following: ‘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.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.