CELEX: 62017CA0264
Language: en
Date: 2018-11-29 00:00:00
Title: Case C-264/17: Judgment of the Court (Fourth Chamber) of 29 November 2018 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — Harry Mensing v Finanzamt Hamm (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Article 316 — Article 322 — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by the creator or his successors in title — Intra-Community transactions — National tax authorities’ refusal to grant a taxable person the right to opt for application of the margin scheme — Conditions under which applicable — Right to deduct input tax — Works of art, collectors’ items and antiques)

28.1.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 35/4
            
         
      Judgment of the Court (Fourth Chamber) of 29 November 2018 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — Harry Mensing v Finanzamt Hamm
      (Case C-264/17) (1)
      
      ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 314 - Article 316 - Article 322 - Special arrangements for works of art - Margin scheme - Taxable dealers - Supply of works of art by the creator or his successors in title - Intra-Community transactions - National tax authorities’ refusal to grant a taxable person the right to opt for application of the margin scheme - Conditions under which applicable - Right to deduct input tax - Works of art, collectors’ items and antiques))
      (2019/C 35/05)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Münster
      
         Parties to the main proceedings
      
      
         Applicant: Harry Mensing
      
         Defendant: Finanzamt Hamm
      
         Operative part of the judgment
      
      
                  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.
               
            
                  2.
               
               
                  A taxable dealer may not opt for the application of the margin scheme laid down in Article 316(1)(b) of the VAT Directive 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.
               
            
         (1)  OJ C 283, 28.8.2017.