# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 334

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

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:
(a) a non-taxable person;
(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;
(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;
(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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/334 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-334
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.