Judgment of the Court (Fourth Chamber) of 29 November 2018
Harry Mensing v Finanzamt Hamm
Request for a preliminary ruling from the Finanzgericht Münster
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Article 316 — Article 322 — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by the creator or his successors in title — Intra-Community transactions — National tax authorities’ refusal to grant a taxable person the right to opt for application of the margin scheme — Conditions under which applicable — Right to deduct input tax — Works of art, collector’s items and antiques
Case C-264/17
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2018:722 |
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Judgment
ECLI:EU:C:2018:968 |
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