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Council Directive 2006/112/ECShow full title

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

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When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

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This is the original version (as it was originally adopted).

Article 405

For the purposes of this Chapter, the following definitions shall apply:

(1)

‘Community’ means the territory of the Community as defined in point (1) of Article 5 before the accession of new Member States;

(2)

‘new Member States’ means the territory of the Member States which acceded to the European Union after 1 January 1995, as defined for each of those Member States in point (2) of Article 5;

(3)

‘enlarged Community’ means the territory of the Community as defined in point (1) of Article 5 after the accession of new Member States.

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