Opinion of the Advocate General — ECLI:EU:C:2018:722
Date: 2018-09-13
Language of the case: German
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Fourth Chamber), 29 November 2018 1. Harmonisation of fiscal legislation — Common system of value added tax — Special arrangement for taxable dealers — Margin scheme — Right to opt for application of that scheme — Scope — Input supply of works of art in the context of an exempt intra-Community supply by the creator or his successors in title — Included (Council Directive 2006/112, Arts 314 and 315(1)(b)) 2. Harmonisation of fiscal legislation — Common system of value added tax — Special arrangement for taxable dealers — Margin scheme — Input supply of works of art in the context of an exempt intra-Community supply — Right to deduct input tax when the right to apply the margin scheme is exercised (Council Directive 2006/112, Arts 316(1)(b) and 322(b)) 1. Article 316(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a taxable dealer may opt for the application of the margin scheme to the input supply of works of art which were supplied in the context of an exempt intra-Community supply, by the creator or his successors in title, when those persons do not fall within the categories of persons listed in Article 314 of that directive. (see para. 39, operative part 1) 2. A taxable dealer may not opt for the application of the margin scheme laid down in Article 316(1)(b) of Directive 2006/112 to an input supply of works of art that were supplied to him in the context of an exempt intra-Community supply and, at the same time, claim a right to deduct input VAT in the situations in which such a right is precluded under Article 322(b) of that directive, if that latter provision has not been transposed into national law. (see para. 50, operative part 2)