Article 283

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

1. The arrangements provided for in this Section shall not apply to the following transactions: (a) transactions carried out on an occasional basis, as referred to in Article 12; (b) supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a). 2. Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.

← 282 · All articles · 1 →

Source: EUR-Lex CELLAR · retrieved 2026-08-05