Keine Anwendung der Differenzbesteuerung beim innergemeinschaftlichen Erwerb von Kunstgegenständen vom Urheber?

Since January 1, 2014, due to the new provision of § 12 (2) no. 12 UStG in the version of the Official Assistance Directive Implementation Act, only imports of works of art i.S.v. Appendix 2 No. 53 UStG the reduced rate. The deliveries and the intra-Community acquisition of these objects are only favorable if they are carried out under the conditions of § 12 (2) No. 13 UStG in the version of the Official Assistance Directive Implementation Act, ie the deliveries were effected in particular by the author or his legal successor (§ 12 (2) no. 13 (a) UStG). For the art trade, therefore, the optional application of differential taxation under § 25a (2) UStG has gained considerable importance. In his contribution, the author comes to the conclusion that, contrary to the wording of Section 25a (7) (1) (a) of the UStG, differential taxation is also applicable to the art trade if the art dealer has acquired the art object from the author within the Community.