EU: CJEU Advocate General opinion that VAT margin scheme applies to artwork sales by legal entities (France)

Denying VAT scheme based solely on legal form contradicts scheme’s aim and neutrality principle

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november 11, 2025

The Court of Justice of the European Union (CJEU) on June 12, 2025, published the nonbinding opinion of its Advocate General (AG) in case C‑433/24 (Galerie Karsten Greve), that EU member states must permit taxable dealers to apply the value added tax (VAT) margin scheme to artwork supplied by a creator through a legal entity, provided the creator has decisive voting power and benefits significantly from the sale proceeds.

The AG concluded that denying the VAT scheme based solely on the legal form contradicts the scheme's aim and neutrality principle, emphasizing that artwork sales can be conducted by both natural and legal persons.


For further information, contact a KPMG tax professional in France:

Arnaud Moraine | arnaudmoraine@kpmgavocats.fr

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