(51)It is appropriate to adopt a Community taxation system to be applied to second-hand goods, works of art, antiques and collectors' items, with a view to preventing double taxation and the distortion of competition as between taxable persons.
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New version applies from 01/06/2016.
70 provisions change.
Later versions: 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025.
Recital 51 changes in this version: compare with the current text.