{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-338",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-338.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/338",
  "kind": "article",
  "number": "338",
  "heading": null,
  "text": "Organisers of sales by public auction who supply goods in accordance with the conditions laid down in Articles 333 and 334 must indicate the following in their accounts, in suspense accounts:\n(a) the amounts obtained or to be obtained from the purchaser of the goods;\n(b) the amounts reimbursed or to be reimbursed to the vendor of the goods.\nThe amounts referred to in the first paragraph must be duly substantiated.",
  "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/338",
    "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."
}