Opinion of Advocate General Szpunar delivered on 23 March 2023.#Finanzamt Hamm v Harry Mensing.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 311 et seq. – Special arrangements for works of art – Margin scheme – Taxable dealers – Supply of works of art by creators or their successors in title – Intra-Community transactions – Right to deduct input tax.#Case C-180/22.