Council Directive 2006/112/ECShow full title

[F1 Article 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.]

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.