Title I: Subject matter and scope

Article 2 [1]

1. The following transactions shall be subject to VAT:

1. the supply of goods for consideration within the territory of a Member State by a taxable person acting as such;

2. the intra-Community acquisition of goods for consideration within the territory of a Member State by:

   1. a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Articles 282 to 292 and who is not covered by Articles 33 or 36;

   2. in the case of new means of transport, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1), or any other non-taxable person;

   3. in the case of products subject to excise duty, where the excise duty on the intra-Community acquisition is chargeable, pursuant to Directive 92/12/EEC, within the territory of the Member State, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1);

3. the supply of services for consideration within the territory of a Member State by a taxable person acting as such;

4. the importation of goods.

2.

1. For the purposes of point (ii) of paragraph 1(b), the following shall be regarded as ‚means of transport‘, where they are intended for the transport of persons or goods:

   1. motorised land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts;

   2. vessels exceeding 7,5 metres in length, with the exception of vessels used for navigation on the high seas and carrying passengers for reward, and of vessels used for the purposes of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing;

   3. aircraft the take-off weight of which exceeds 1 550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes.

2. These means of transport shall be regarded as ‚new‘ in the cases:

   1. of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6 000 kilometres;

   2. of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours;

   3. of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours.

3. Member States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.

[2] 3. ‚Products subject to excise duty‘ shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through a natural gas system situated within the territory of the Community or any network connected to such a system.