V: Intra-Community transactions involving new or second-hand means of transport

I. – Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person. II. – The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax. III. – (1) The following are considered to be…

Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant can provide proof, in accordance with the conditions laid down by decree in…