taxable dealer

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:

   ‘taxable dealer’ means any taxable person who, in the course of his economic activity and with a view to resale, purchases, or applies for the purposes of his business, or imports, second-hand goods, works of art, collectors' items or antiques, whether that taxable person is acting for himself or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale;

Used in (52 places in 23 provisions on 12/11/2026)

VAT directive (52 in 23)

Article 311 · Article 312³ · Article 313² · Article 314³ · Article 315³ · Article 316⁶ · Article 317² · Article 318⁶ · Article 319 · Article 320⁴ · Article 322² · Article 323² · Article 324 · Article 325 · Article 326 · Article 327 · Article 328 · Article 329⁴ · Article 331² · Article 332 · Article 334² · Article 341² · Article 342