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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 337

Article 337

The net amount paid or to be paid by the organiser of the sale by public auction to his principal shall be equal to the difference between the auction price of the goods and the amount of the commission obtained or to be obtained by the organiser of the sale by public auction from his principal pursuant to the contract under which commission is payable on the sale.

查看整部法規全文 → · 開啟所屬章節:Section 3 — Special arrangements for sales by public auction

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