Case C‑264/17
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)
Summary — Judgment of the Court (Fourth Chamber), 29 November 2018
Harmonisation of fiscal legislation — Common system of value added tax — Special arrangement for taxable dealers — Margin scheme — Right to opt for application of that scheme — Scope — Input supply of works of art in the context of an exempt intra-Community supply by the creator or his successors in title — Included
(Council Directive 2006/112, Arts 314 and 315 (1) (b))
Harmonisation of fiscal legislation — Common system of value added tax — Special arrangement for taxable dealers — Margin scheme — Input supply of works of art in the context of an exempt intra-Community supply — Right to deduct input tax when the right to apply the margin scheme is exercised
(Council Directive 2006/112, Arts 316 (1) (b) and 322 (b))
Article 316(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a taxable dealer may opt for the application of the margin scheme to the input supply of works of art which were supplied in the context of an exempt intra-Community supply, by the creator or his successors in title, when those persons do not fall within the categories of persons listed in Article 314 of that directive.
(see para. 39, operative part 1)
A taxable dealer may not opt for the application of the margin scheme laid down in Article 316 (1) (b) of Directive 2006/112 to an input supply of works of art that were supplied to him in the context of an exempt intra-Community supply and, at the same time, claim a right to deduct input VAT in the situations in which such a right is precluded under Article 322(b) of that directive, if that latter provision has not been transposed into national law.
(see para. 50, operative part 2)