{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-283",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-283.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "article/283",
  "kind": "article",
  "number": "283",
  "heading": null,
  "text": "1. The arrangements provided for in this Section shall not apply to the following transactions:\n(a) transactions carried out on an occasional basis, as referred to in Article 12;\n(b) supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);\n(c) supplies of goods or services carried out by a taxable person who is not established in the Member State in which the VAT is due.\n2. Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/article/283",
    "retrieved_at": "2026-11-01T15:22:31.059470+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}