Article 51 F1

‘ 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.