Article 283 Directive 2006/112/EC
Exemptions
Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section 2 · Exemptions
Open in the compendium2 cases ↓
Text of Article 283
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).
2.Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 283: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 283 of Directive 2006/112/EC, most recent first.
- C-605/15 Aviva Opinion · 1 March 2017 · Poland · cites Article 283(1)
- C-97/09 Schmelz Judgment · 26 October 2010 · Austria · cites Article 283(1)