council direct ec februari supplement common system ad tax amend direct eec special arrang applic hand good work art collector item antiqu council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe accord articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess council adopt commun taxat system appli good work art antiqu collector item present situat absenc commun legisl continu mark applic system distort competit deflect trade intern member state differ includ lack harmon levi resourc commun bring situat end court justic number judgment note attain degre harmon doubl taxat intra commun trade avoid essenti provid specif area transit measur enabl legisl gradual adapt intern market satisfactori oper ad tax mechan mean commun rule purpos avoid doubl taxat distort competit taxabl person adopt amend direct eec adopt direct articl direct eec amend articl paragraph ad titl derog paragraph member state januari avail option provid subparagraph articl avail option provid titl provid transact refer subparagraph articl taxabl amount equal fraction amount determin accord paragraph fraction determin ad tax due event equal amount determin accord paragraph paragraph ad titl derog paragraph member state januari avail option provid subparagraph articl provid import work art collector item antiqu defin articl taxabl amount equal fraction amount determin accord paragraph fraction determin ad tax due import event equal amount determin accord paragraph articl paragraph replac member state provid reduc rate reduc rate appli accord paragraph appli import work art collector item antiqu refer articl avail option member state appli reduc rate suppli work art mean articl effect creator successor titl effect occasion basi taxabl person taxabl dealer work art import taxabl person suppli creator successor titl entitl full deduct ad tax paragraph replac subject paragraph rate applic import good appli suppli good territori countri articl insert articl special arrang applic hand good work art collector item antiqu definit purpos articl prejudic commun provis work art object refer annex member state option quot work art quot item mention final indent annex collector item object refer annex antiqu object refer annex hand good tangibl movabl properti suitabl repair work art collector item antiqu preciou metal preciou stone defin member state taxabl dealer taxabl person econom activ purchas acquir purpos undertak import view resal hand good work art collector item antiqu taxabl person act behalf person pursuant contract commiss payabl purchas sale organ sale public auction taxabl person econom activ offer good sale public auction view hand highest bidder princip organ sale public auction person transmit good organ sale public auction contract commiss payabl sale subject provis organ sale public auction offer good sale behalf princip organ sale public auction hand good behalf princip highest bidder public auction special arrang taxabl dealer respect suppli hand good work art collector item antiqu effect taxabl dealer member state appli special arrang tax profit margin made taxabl dealer accord provis suppli good refer paragraph suppli taxabl dealer hand good work art collector item antiqu suppli commun taxabl person taxabl person suppli good taxabl person exempt accord articl taxabl person suppli good taxabl person qualifi exempt provid articl involv capit asset taxabl dealer suppli good taxabl dealer subject ad tax accord special arrang taxabl amount suppli good refer paragraph profit margin made taxabl dealer amount ad tax relat profit margin profit margin equal differ sell price charg taxabl dealer good purchas price purpos paragraph definit appli sell price constitut consider obtain taxabl dealer purchas parti includ subsidi directli link transact tax duti levi charg incident expens commiss packag transport insur cost charg taxabl dealer purchas exclud amount refer articl purchas price constitut consider defin indent obtain obtain taxabl dealer supplier member state entitl taxabl dealer opt applic special arrang suppli work art collector item antiqu import work art suppli creator successor titl work art suppli taxabl person taxabl dealer suppli taxabl person subject reduc rate pursuant articl member state determin detail rule exercis option event cover period equal calendar year option taxabl amount determin accord paragraph suppli work art collector item antiqu taxabl dealer import purchas price account calcul margin equal taxabl amount import determin accord articl ad tax due paid import effect condit laid articl suppli hand good work art collector item antiqu subject special arrang tax margin exempt taxabl person entitl deduct tax liabl ad tax due paid respect good suppli taxabl dealer suppli good taxabl dealer subject special arrang tax margin good purpos suppli subject special arrang tax margin taxabl dealer entitl deduct tax liabl ad tax due paid respect work af art collector item antiqu import ad tax due paid respect work art suppli creator successor titl ad tax due paid respect work art suppli taxabl person taxabl dealer led appli normal arrang ad tax special arrang tax margin taxabl dealer follow separ account transact fall arrang rule laid member state taxabl dealer separ invoic issu document serv invoic tax relat suppli good make subject special arrang tax margin order simplifi procedur charg tax subject consult provid articl member state provid transact categori taxabl dealer taxabl amount suppli good subject special arrang tax margin determin tax period taxabl dealer submit return refer articl event taxabl amount suppli good rate ad tax appli total margin made taxabl dealer amount ad tax relat margin total margin equal differ total amount suppli good subject special arrang tax margin effect taxabl dealer period amount equal total sell price determin accord paragraph total amount purchas good refer paragraph effect period taxabl dealer amount equal total purchas price determin accord paragraph member state measur ensur taxabl person concern enjoi unjustfi advantag sustain unjustifi loss taxabl dealer appli normal ad tax arrang suppli cover special arrang pursuant paragraph taxabl dealer appli normal ad tax arrang suppli work art collector item antiqu import entitl deduct tax liabil ad tax due paid import good suppli work art suppli creator successor titl entitl deduct tax liabil ad tax due paid work art suppli suppli work art suppli taxabl person taxabl dealer entitl deduct tax liabil ad tax due paid work art suppli deduct aris time tax due suppli respect taxabl dealer opt applic normal ad tax arrang chargeabl special arrang sale public auction derog member state determin accord provis taxabl amount suppli hand good work art collector item antiqu effect organ sale public auction act pursuant contract commiss payabl sale good public auction behalf taxabl person taxabl person suppli good mean articl taxabl person exempt accord articl taxabl person suppli good mean articl taxabl person qualifi exempt provid articl involv capit asset taxabl dealer suppli good mean articl taxabl dealer subject tax accord special arrang tax margin provid taxabl amount suppli good refer paragraph total amount invoic accord paragraph purchas organ sale public auction net amount paid paid organ sale public auction princip determin accord paragraph amount tax due organ sale public auction respect suppli net amount paid paid organ sale public auction princip equal differ price good public auction amount commiss obtain obtain organ sale public auction princip contract commiss payabl sale organ sale public auction issu purchas invoic document lieu item auction price good tax due levi charg incident expens commiss pack transport insur cost charg organ purchas good invoic ad tax separ organ sale public auction good transmit contract commiss payabl public auction sale issu statement princip statement item amount transact auction price good amount commiss obtain obtain princip statement drawn serv invoic princip taxabl person issu organ sale public auction accord articl organ sale public auction suppli good condit laid paragraph account suspens account amount obtain obtain purchas good amount reimburs reimburs vendor good amount duli substanti suppli good taxabl person organ sale public auction regard effect sale good public auction effect transit arrang taxat trade member state period refer articl member state appli provis suppli mean transport mean articl effect condit laid articl exclud special arrang provid derog articl intra commun acquisit hand good work art collector item antiqu subject ad tax vendor taxabl dealer act good acquir subject tax member state departur dispatch transport accord special arrang tax margin provid vendor organ sale public auction act good acquir subject tax member state departur dispatch transport accord special arrang provid articl appli suppli good subject ad tax accord special arrang laid paragraph insert articl date june unit kingdom great britain northern ireland import work art collector item antiqu qualifi exempt januari appli articl ad tax due import event equal amount determin accord articl subparagraph ad articl provis appli suppli hand good work art collector item antiqu subject ad tax accord special arrang provid articl articl amend mean transport refer consid quot quot condit simultan fulfil suppli month date entri servic period increas month motor land vehicl defin travel kilometr case land vehicl sail hour case vessel flown hour case aircraft member state lai condit fact regard establish titl articl insert titl xvib transit provis applic field hand good work art collector item antiqu articl member state decemb appli special tax arrang provid articl suppli hand mean transport effect taxabl dealer continu appli arrang period refer articl compli adjust compli condit special arrang appli suppli mean transport refer articl regard hand good mean articl effect taxabl dealer mean articl subject special tax arrang tax margin pursuant articl suppli mean transport mean articl carri condit articl exclud special arrang tax due respect suppli refer equal amount tax due suppli subject normal arrang ad tax amount ad tax regard incorpor purchas price mean transport taxabl dealer tax regard incorpor purchas price mean transport taxabl dealer calcul method purchas price account purchas price mean articl purchas price paid taxabl dealer deem includ tax due taxabl dealer supplier subject suppli normal ad tax arrang rate account rate applic mean articl member state place suppli taxabl dealer determin accord articl deem situat tax due respect suppli refer determin accord provis amount tax due suppli subject special arrang tax margin accord articl applic provis member state option provid suppli subject special arrang taxat margin margin sell price mean taxabl dealer entitl separ invoic issu document lieu tax relat suppli subject special arrang taxabl person entitl deduct tax liabl tax due paid respect hand mean transport suppli taxabl dealer suppli good taxabl dealer subject tax arrang accord derog articl intra commun acquisit mean transport subject ad tax vendor taxabl dealer act hand mean transport acquir subject tax member state departur dispatch transport accord articl appli suppli hand mean transport subject tax accord derog sentenc paragraph kingdom denmark entitl appli special tax arrang laid paragraph period refer articl appli special arrang sale public auction provid articl member state appli special arrang suppli hand mean transport effect organ sale public auction act pursuant contract commiss payabl sale good public auction behalf taxabl dealer suppli hand mean transport mean articl taxabl dealer subject tax accord paragraph suppli taxabl dealer work art collector item antiqu suppli condit provid articl feder republ germani entitl june provid possibl taxabl dealer appli special arrang taxabl dealer normal vat arrang rule applic special arrang taxabl dealer suppli good taxabl amount determin accord articl good oper tax accord taxabl dealer author deduct tax liabl ad tax due paid work art collector item antiqu suppli taxabl dealer suppli taxabl dealer tax accord ad tax deem includ purchas price work art collector item antiqu suppli taxabl dealer suppli taxabl dealer subject ad tax accord special arrang taxat margin provid articl member state territori place suppli determin accord articl deem situat deduct aris time tax due te suppli tax accord chargeabl applic provis laid indent purchas price work art collector item antiqu suppli taxabl dealer tax accord determin accord articl tax deem includ purchas price calcul method purchas price deem includ ad tax due taxabl margin made supplier equal purchas price rate account rate applic mean articl member state territori place suppli subject special arrang taxat profit margin determin accord articl deem situat appli normal arrang ad tax suppli work art collector item antiqu suppli taxabl dealer good tax accord taxabl dealer author deduct tax liabil ad tax refer categori rate applic suppli good applic januari applic fourth indent articl fourth indent articl articl suppli work art collector item antiqu tax accord deem member state suppli subject ad tax accord special arrang taxat profit margin provid articl suppli work art collector item antiqu tax accord effect condit provid articl invoic issu accord articl endors indic special taxat arrang tax margin provid articl appli derog provid articl relat articl delet articl delet annex direct ad annex articl member state measur deduct ad tax order avoid taxabl dealer concern enjoi unjustifi advantag sustain unjustifi loss articl act unanim propos commiss council author member state introduc measur purpos combat fraud provid tax due applic arrang tax profit margin provid articl amount tax due profit margin equal percentag sell price percentag fix take account normal profit margin realiz econom oper sector concern articl member state adapt present ad tax system direct bring forc law regul administr provis system adapt enter forc januari latest member state inform commiss provis adopt appli direct member state commun commiss provis nation law adopt field cover direct member state adopt provis refer direct accompani refer occas offici public method make refer laid member state articl direct address member state brussel februari council presid papantoni oj oj oj direct amend direct eec oj annex annex work art collector item antiqu purpos direct quot work art quot pictur collag similar decor plaqu paint draw execut hand artist plan draw architectur engin industri commerci topograph similar purpos hand decor manufactur articl theatric sceneri studio back cloth paint canva cn code origin engrav print lithograph impress produc limit number directli black white colour plate execut hand artist irrespect process materi emploi includ mechan photomechan process cn code origin sculptur statuari materi provid execut artist sculptur cast product limit copi supervis artist successor titl cn code except basi case determin member state limit copi exceed statuari cast produc januari tapestri cn code wall textil cn code made hand origin design provid artist provid copi individu piec ceram execut artist sign enamel copper execut hand limit number copi bear signatur artist studio exclud articl jewelleri goldsmith silversmith ware photograph artist print supervis sign number limit copi size mount includ quot collector item quot postag revenu stamp postmark dai cover pre stamp stationeri frank unfrank legal tender intend legal tender cn code collect collector piec zoolog botan mineralog anatom histor archaeolog palaetolog ethnograph numismat interest cn code quot antiqu quot object work art collector item year cn code