TITLE XIISPECIAL SCHEMES

CHAPTER 1Special scheme for small enterprises

Section 2Exemptions or graduated relief

Article 283

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);

c

supplies of goods or services carried out by a taxable person who is not established in the Member State in which the VAT is due.

2

Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.