works of art

Defined in Article 311, VAT directive

Definitions over time (1)

1. 01/01/2007 – today applies on 12/11/2026 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:

   ‘works of art’ means the objects listed in Annex IX, Part A;

Used in (19 places in 9 provisions on 12/11/2026)

VAT directive (19 in 9)

Article 311⁴ · Article 313 · Article 314 · Article 316⁴ · Article 317 · Article 320³ · Article 321 · Article 322³ · Article 333