principal of an organiser of a sale by public auction

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:

   ‘principal of an organiser of a sale by public auction’ means any person who transmits goods to an organiser of a sale by public auction pursuant to a contract under which commission is payable on a sale.

Used in (1 place in 1 provisions on 12/11/2026)

VAT directive (1 in 1)

Article 311