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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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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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