Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)

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	Chapter 1 Special scheme for small enterprises (arts. 280a-294)
	Section -1 Definitions (art. 280a)
Inserted	Article 280a
	Section 1 Simplified procedures for charging and collection (art. 281)
Entered into force	Article 281
	Section 2 Exemptions (arts. 282-292)
Amended	Article 282
Amended	Article 283
Amended	Article 284
Inserted	Article 284a
Inserted	Article 284b
Inserted	Article 284c
Inserted	Article 284d
Inserted	Article 284e
Deleted	Article 285
Deleted	Article 286
Deleted	Article 287
Amended	Article 288
Inserted	Article 288a
Entered into force	Article 289
Amended	Article 290
Deleted	Article 291
Deleted	Article 292
	Section 2a Simplification of obligations for exempt small enterprises (arts. 292a-292d)
Inserted	Article 292a
Inserted	Article 292b
Inserted	Article 292c
Inserted	Article 292d
	Section 3 Reporting and review (arts. 293-294)
Deleted	Article 293
Deleted	Article 294
	Chapter 2 Common flat-rate scheme for farmers (arts. 295-305)
Entered into force	Article 295
Entered into force	Article 296
Entered into force	Article 297
Entered into force	Article 298
Entered into force	Article 299
Entered into force	Article 300
Entered into force	Article 301
Entered into force	Article 302
Entered into force	Article 303
Entered into force	Article 304
Entered into force	Article 305
	Chapter 3 Special scheme for travel agents (arts. 306-310)
Entered into force	Article 306
Entered into force	Article 307
Entered into force	Article 308
Entered into force	Article 309
Entered into force	Article 310
	Chapter 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques (arts. 311-343)
	Section 1 Definitions (art. 311)
Entered into force	Article 311
	Section 2 Special arrangements for taxable dealers (arts. 312-332)
	Subsection 1 Margin scheme (arts. 312-325)
Entered into force	Article 312
Entered into force	Article 313
Amended	Article 314
Entered into force	Article 315
Amended	Article 316
Entered into force	Article 317
Entered into force	Article 318
Entered into force	Article 319
Entered into force	Article 320
Entered into force	Article 321
Entered into force	Article 322
Entered into force	Article 323
Entered into force	Article 324
Entered into force	Article 325
	Subsection 2 Transitional arrangements for second-hand means of transport (arts. 326-332)
Entered into force	Article 326
Entered into force	Article 327
Entered into force	Article 328
Entered into force	Article 329
Entered into force	Article 330
Entered into force	Article 331
Entered into force	Article 332
	Section 3 Special arrangements for sales by public auction (arts. 333-341)
Entered into force	Article 333
Amended	Article 334
Entered into force	Article 335
Entered into force	Article 336
Entered into force	Article 337
Entered into force	Article 338
Entered into force	Article 339
Entered into force	Article 340
Entered into force	Article 341
	Section 4 Measures to prevent distortion of competition and tax evasion (arts. 342-343)
Entered into force	Article 342
Entered into force	Article 343
	Chapter 5 Special scheme for investment gold (arts. 344-356)
	Section 1 General provisions (arts. 344-345)
Entered into force	Article 344
Entered into force	Article 345
	Section 2 Exemption from VAT (arts. 346-347)
Entered into force	Article 346
Entered into force	Article 347
	Section 3 Taxation option (arts. 348-351)
Entered into force	Article 348
Entered into force	Article 349
Entered into force	Article 350
Entered into force	Article 351
	Section 4 Transactions on a regulated gold bullion market (arts. 352-353)
Entered into force	Article 352
Entered into force	Article 353
	Section 5 Special rights and obligations for traders in investment gold (arts. 354-356)
Entered into force	Article 354
Entered into force	Article 355
Entered into force	Article 356
	Chapter 6 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods (arts. 357-369x)
	Section 1 General provisions (arts. 357-358)
Deleted	Article 357
Amended	Article 358
	Section 2 Special scheme for services supplied by taxable persons not established within the Community (arts. 358a-369)
Amended	Article 358a
Amended	Article 359
Amended	Article 360
Amended	Article 361
Amended	Article 362
Amended	Article 363
Amended	Article 364
Amended	Article 365
Amended	Article 366
Amended	Article 367
Amended	Article 368
Amended	Article 369
	Section 3 Special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption (arts. 369a-369k)
Amended	Article 369a
Amended	Article 369b
Amended	Article 369c
Inserted	Article 369d
Amended	Article 369e
Amended	Article 369f
Amended	Article 369g
Amended	Article 369h
Amended	Article 369i
Amended	Article 369j
Amended	Article 369k
	Section 4 Special scheme for distance sales of goods imported from third territories or third countries (arts. 369I-369x)
Inserted	Article 369l
Inserted	Article 369m
Inserted	Article 369n
Inserted	Article 369o
Inserted	Article 369p
Inserted	Article 369q
Inserted	Article 369r
Inserted	Article 369s
Inserted	Article 369t
Inserted	Article 369u
Inserted	Article 369v
Inserted	Article 369w
Inserted	Article 369x
	Chapter 7 Special arrangements for declaration and payment of import VAT (arts. 369y-369zb)
Inserted	Article 369y
Inserted	Article 369z
Inserted	Article 369za
Inserted	Article 369zb
	Chapter 8 Exchange values (art. 369zc)
Inserted	Article 369zc

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Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)

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