Section 1: Subject matter and scope

§ 2a Suppliers of means of transport

Anyone who supplies a new means of transport in Germany, which in the course of the supply reaches other Community territory, shall be treated as a taxable person for this supply, if he is not a taxable person according to § 2. The same shall apply if the supplier of a new means of transport is a taxable person according to § 2 and the supply is not carried out for the purpose of his business.