2. — COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down…

2.

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

The means of transport referred to in paragraph 1 shall include, in particular, the following vehicles: land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans; trailers and semi-trailers; railway wagons; vessels; aircraft; vehicles specifically designed for the transport of sick or injured persons; agricultural tractors and other agricultural vehicles; mechanically or electronically propelled invalid carriages.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.