TITLE XIISPECIAL SCHEMES

CHAPTER 4Special arrangements for second-hand goods, works of art, collectors' items and antiques

Section 2Special arrangements for taxable dealers

Subsection 2Transitional arrangements for second-hand means of transport

Article 327

1

These transitional arrangements shall apply to supplies of second-hand means of transport carried out by taxable dealers, and subject to the margin scheme.

2

These transitional arrangements shall not apply to the supply of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a).

3

For the purposes of paragraph 1, the land vehicles, vessels and aircraft referred to in point (a) of Article 2(2) shall be regarded as ‘second-hand means of transport’ where they are second-hand goods which do not meet the conditions necessary to be regarded as new means of transport.