Section 1: Subject matter and scope

§ 1b Intra-Community acquisition of new means of transport

(1) The acquisition of a new means of transport by a customer not included among the persons referred to in § 1a paragraph 1 number 2 shall constitute an intra-Community acquisition under the conditions as defined in § 1a paragraph 1 number 1.

(2) Means of transport according to this Act are

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;

3. aircraft, the take-off weight of which exceeds 1,550 kilograms.

Sentence 1 shall not apply to means of transport as defined in § 4 number 12 sentence 2 and number 17 lit. b.

(3) A means of transport is regarded as new when

1. the land vehicle has travelled under its own power for no more than 6,000 kilometres or when its initial operation does not date back more than six months at the time of purchase;

2. the vessel has sailed under its own power for no more than 100 hours or when its initial operation does not date back more than three months at the time of purchase;

3. the aircraft has flown for no more than 40 hours or when its initial operation does not date back more than six months at the time of purchase.