# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 51

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

‘ 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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Source: https://www.legislation.gov.uk/eudr/2006/112/article/51 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.