# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 35

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

Articles 33 and 34 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/35 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.