1. By way of derogation from Article 2(1)(b)(i), the following transactions shall not be subject to VAT:
(a) the intra-Community acquisition of goods by a taxable person or a non-taxable legal person, where the supply of such goods within the territory of the Member State of acquisition would be exempt pursuant to Articles 148 and 151;
(b) the intra-Community acquisition of goods, other than those referred to in point (a) and Article 4, and other than new means of transport or products subject to excise duty, by a taxable person for the purposes of his agricultural, forestry or fisheries business subject to the common flat-rate scheme for farmers, or by a taxable person who carries out only supplies of goods or services in respect of which VAT is not deductible, or by a non-taxable legal person.
2. Point (b) of paragraph 1 shall apply only if the following conditions are met:
(a) during the current calendar year, the total value of intra-Community acquisitions of goods does not exceed
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