Title V: Place of taxable transactions

Chapter 1: Place of supply of goods

Section 2: Supply of goods with transport

Article 35 [1]

Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.