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.