Court of Justice (Fourth Chamber) 29 November 2018, C-264/17 (Harry Mensing v Finanzamt Hamm.)

JUDGMENT OF THE COURT (Fourth Chamber) 29 November 2018 ( *1 ) (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Article 316 — Article 322 — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by the creator or his successors in title — Intra-Community transactions — National tax authorities’