Margin schemes
Agents acting in own name
Calculation of profit margin on works of art, etc.
Generally
Second-hand motor cars
Antiques
Generally
Goods other than works of art or collectors' items
Meaning
Auctioneers' scheme
Collectors' items
Generally
List
Meaning
Combating evasion of VAT
Contract under which commission payable, conditions
General provisions
Global accounting
Excess amount
Excluded items
Generally
Total profit margin
Total purchase price
Total selling price
Input tax disallowed
Organiser of a sale by public auction, meaning
Principal of an organiser of a sale by public auction, meaning
Removal of goods to UK from another member state
Second-hand goods
Generally
Meaning
Second-hand motor cars
Agent acting in own name
Art. 5 transaction condition, relevant predecessor in title
Art. 5 transaction, meaning
Auctioneer acting in own name
Conditions
De-supplied transaction, meaning
Determination of profit margin
Exclusions
Relevant predecessor in title, meaning
Taxable dealers
Application of normal VAT arrangements to supply
Application of scheme by member states
Application to goods supplied within the Community
Deductions, entitlement
Exemption
Exercise of right to opt for application
Invoices
Meaning
Non-deductible VAT
Purchase price, meaning
Selling price, meaning
Separate accounts for transactions under normal VAT arrangements and margin scheme
Special arrangements
Taxable amount
Taxable persons, deductions, exclusion
Unjustified results
Tour operators
Transfer of business as a going concern
Second-hand motor cars
Works of art, antiques, collectors' items and second-hand goods
Works of art
Generally
List
Meaning
Writing off debts