# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 333

Extent: E+W+S+N.I.

1. Member States may, in accordance with the provisions of this Section, apply special arrangements for taxation of the profit margin made by an organiser of a sale by public auction in respect of the supply of second-hand goods, works of art, collectors' items or antiques by that organiser, acting in his own name and on behalf of the persons referred to in Article 334, pursuant to a contract under which commission is payable on the sale of those goods by public auction.
2. The arrangements referred to in paragraph 1 shall not apply to the supply of new means of transport, carried out in accordance with the conditions specified in Article 138(1) and (2)(a).

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/333 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-333
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.