Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2: Exemptions [1]

Article 283

1. The arrangements provided for in this Section shall not apply to the following transactions:

1. transactions carried out on an occasional basis, as referred to in Article 12;

2. supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a).

3. [2](deleted)

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