{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-334",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-334.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "article/334",
  "kind": "article",
  "number": "334",
  "heading": null,
  "text": "These special arrangements shall apply to supplies carried out by an organiser of a sale by public auction, acting in his own name, on behalf of one of the following persons:\n(a) a non-taxable person;\n(b) another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is exempt pursuant to Article 136;\n(c) another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is covered by the exemption for small enterprises provided for in Articles 282 to 292 and involves capital goods;\n(d) a taxable dealer, in so far as the supply of goods, carried out by that taxable dealer in accordance with a contract under which commission is payable on a sale, is subject to VAT in accordance with the margin scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/article/334",
    "retrieved_at": "2026-11-01T15:22:31.059470+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}