# Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques

EU Directive 1994/5 · adopted 14 February 1994

---
Source: https://www.legislation.gov.uk/eudr/1994/5 (the official version)
Page: https://openlegislation.uk/eu-directive-1994-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.