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The opinions of advocates-general have recently been given in the following cases. While these opinions are not binding the European Court of Justice tends usually to follow them.
The advocate-general has upheld the European Commission claim in EC Commission v United Kingdom (Case C-305/03) that the UK margin scheme for imported works of art sold at auction was a breach of Article 2(1) of the EC Sixth Directive and that the reduced rate should be applied only to the import value i.e. the auction price less the auctioneer's margin while the auctioneer's commission should be charged at the standard rate.
The advocate-general held that 'by applying a reduced rate of value added tax to the commission paid to auctioneers on the sale by auction in the auctioneer's own name of works of art antiques and collectors' items which have been imported under temporary importation arrangements'...
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