# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 341

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

Member States which apply the arrangements provided for in this Section shall also apply these arrangements to supplies of second-hand means of transport, as defined in Article 327(3), carried out by an organiser of sales by public auction, acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of a taxable dealer, in so far as those supplies by that taxable dealer would be subject to VAT in accordance with the transitional arrangements for second-hand means of transport.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/341 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-341
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.