Antiques

Goods other than works of art or collectors' items

Meaning

Auctioneers' scheme

Collectors' items

List

Meaning

Combating evasion of VAT

Contract under which commission payable, conditions

General provisions

Organiser of a sale by public auction, meaning

Principal of an organiser of a sale by public auction, meaning

Second-hand goods

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

Works of art

List

Meaning

Writing off debts