Article 140
Member States shall exempt the following transactions: (a) the intra-Community acquisition of goods the supply of which by taxable persons would in all circumstances be exempt within their respective territory; (b) the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under points (a), (b) and (c) and (e) to (l) of Article 143; (c) the intra-Community acquisition of goods where, pursuant to Articles 170 and 171, the person acquiring the goods would in all circumstances be entitled to full reimbursement of the VAT due under Article 2(1)(b).