Member States may take measures concerning the right of deduction in order to ensure that the taxable dealers covered by special arrangements as provided for in Section 2 do not enjoy unjustified advantage or sustain unjustified harm.
Chapter 4 · Special arrangements for second-hand goods, works of art, collectors' items and antiques › Section 4 · Measures to prevent distortion of competition and tax evasion › Article 342
Article 342
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