second-hand goods

Defined in Article 311, VAT directive

Definitions over time (1)

1. 01/01/2007 – today applies on 11/11/2026 Article 311, VAT directive Scope: Title XII Chapter 4

   For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:

   ‘second-hand goods’ means movable tangible property that is suitable for further use as it is or after repair, other than works of art, collectors' items or antiques and other than precious metals or precious stones as defined by the Member States;

Used in (7 places in 6 provisions on 11/11/2026)

VAT directive (7 in 6)

Article 311² · Article 313 · Article 314 · Article 321 · Article 327 · Article 333