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Article 405 Directive 2006/112/EC

Transitional measures applicable in the context of accession to the European Union

Title XV · Final provisions › Chapter 2 · Transitional measures applicable in the context of accession to the European Union

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Text of Article 405

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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