# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 283

Extent: E+W+S+N.I.

1. The arrangements provided for in this Section shall not apply to the following transactions:
(a) transactions carried out on an occasional basis, as referred to in Article 12;
(b) supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);
(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.
2. Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/283 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-283
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.