# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 405

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/eudr/2006/112/article/405 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-405
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.