Judgment of the Court (Fourth Chamber) of 1 August 2025.#Galerie Karsten Greve v Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Special arrangements for second-hand goods, works of art, collectors’ items and antiques – Taxable dealers – Margin scheme – Article 316(1)(b) – Option to apply the margin scheme – Concept of ‘supply of a work of art by the creator’ – Supply by the creator through a legal person.#Case C-433/24.