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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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- Revised 16/01/20191.77 MB
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- Revised 11/08/20102.02 MB
- Revised 09/04/20100.53 MB
- Revised 15/01/20100.53 MB
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- Revised 24/07/20090.52 MB
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- Revised 21/01/20090.52 MB
- Revised 01/01/20090.51 MB
- Revised 29/12/20070.51 MB
- Revised 01/01/20070.50 MB
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[F1Article 51 U.K.
‘ Intra-Community transport of goods ’ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
‘ Place of departure ’ shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and ‘ place of arrival ’ shall mean the place where transport of the goods actually ends.]
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