28In this connection it should be noted that the scheme for the taxation of the profit margin made by the taxable dealer on the supply of second-hand goods such as those at issue in the main proceedings constitutes a special arrangement for VAT — derogating from the general scheme of Directive 2006/112 (see Case C-280/04 Jyske Finans [2005] ECR I-10683, paragraph 35, and Case C-203/10 Auto Nikolovi [2011] ECR I-1083, paragraph 46).
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