Council Directive 2006/112/EC of 28 November 2006 on the… Article 331

Article 331

Taxable persons may not deduct from the VAT for which they are liable the VAT due or paid in respect of second-hand means of transport supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to VAT in accordance with these transitional arrangements.

Read the full instrument → · Read this in context: Subsection 2 — Transitional arrangements for second-hand means of transport →

Other provisions in Subsection 2 — Transitional arrangements for second-hand means of transport

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 331 of Council Directive 2006/112/EC of 28 November 2006 on the… (LawPlayer, data as of 2026-07-04)

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