(b)

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

the intra-Community acquisition of second-hand means of transport, as defined in Article 327(3), where the vendor is a taxable dealer acting as such and VAT has been applied to the means of transport in the Member State in which their dispatch or transport began, in accordance with the transitional arrangements for second-hand means of transport;

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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.