I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(2017/C 283/24)
Language of the case: German
Applicant: Harry Mensing
Defendant: Finanzamt Hamm
1.Is Article 316(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax to be interpreted as meaning that taxable dealers may apply the margin scheme also to the supply of works of art supplied to the taxable dealer within the Community by their creators or their successors in title where such creators or successors in title are not persons referred to in Article 314 of Directive 2006/112?
2.If the answer to Question 1 is in the affirmative: does Article 322(b) of Directive 2006/112 require that the dealer be denied the right to deduct input tax paid on the intra-Community acquisition of works of art, even if there is no equivalent provision under national law?
Language of the case: German
(1) OJ 2006 L 347, p. 1.