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Article 405

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

For the purposes of this Chapter, the following definitions shall apply: ‘Community’ means the territory of the Community as defined in point (1) of Article 5 before the accession of new Member States; ‘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; ‘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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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.