the return of a new means of transport by a non-taxable person to the Member State from which it was initially supplied to him under the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC.
ei-verovelvollisen suorittama uuden kulkuneuvon takaisintuonti jäsenvaltioon, josta se on alun perin luovutettu hänelle direktiivin 2006/112/EY 138 artiklan 2 kohdan a alakohdassa säädettyä vapautusta soveltaen.