Article 283 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
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).
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.