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