European Court of Justice (Third Chamber).

A Rosas, President of the Chamber, J-P Puissochet, S von Bahr, U Lõhmus (Rapporteur) and AÓ Caoimh, JJ, J Kokott, Advocate General.

Judgment delivered 9 February 2006.

Value added tax – Reduced rate of tax – Importation of works of art, collectors' items and antiques – Public auction of goods subject to temporary importation arrangements – Auctioneer's margin – Council Directive 77/388, art. 2(1), 5(4)(c), 12(3), 16(1).

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