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); (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.