Article 5 Directive 2006/112/EC
Territorial scope
Title II · Territorial scope
Open in the compendium10 cases ↓
Text of Article 5
For the purposes of applying this Directive, the following definitions shall apply:
(1)‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
(2)‘Member State’ and ‘territory of a Member State’ mean the territory of each Member State of the Community to which the Treaty establishing the European Community is applicable, in accordance with Article 299 of that Treaty, with the exception of any territory referred to in Article 6 of this Directive;
(3)‘third territories’ means those territories referred to in Article 6;
(4)‘third country’ means any State or territory to which the Treaty is not applicable.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 5: 10 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 5 of Directive 2006/112/EC, most recent first.
- C-294/21 Navitours Opinion · 7 April 2022 · Luxembourg · cites Article 5(2)
- C-449/19 WEG Tevesstraße Opinion · 10 September 2020 · Germany
- C-665/16 Gmina Wrocław Judgment · 13 June 2018 · Poland · cites Article 5(1), (2)
- C-421/17 Polfarmex Judgment · 13 June 2018 · Poland · cites Article 5(1)
- C-303/16 Solar Electric Martinique Opinion · 29 June 2017 · France
- C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany
- C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany
- C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal · cites Article 5(2)
- C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
- C-40/09 Astra Zeneca UK Opinion · 22 April 2010 · United Kingdom
VAT Committee guidelines on Article 5: 4
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 103 · 20 April 2015 · document 2.1. Article 5 – territorial scope – application of the VAT Directive when activities are carried out in the exclusive economic zone adjacent to the territorial sea of a Member State
- Meeting 015 · 1982-12-08-09 · document I.c) · overtaken Article 3* – territorial scope – telephone calls by members of the crew on board ships when on the high seas
- Meeting 014 · 1982-06-23-24 · document a) Article 3* – territorial scope – Monaco – Andorra – San Marino – Channel Islands – Isle of Man
- Meeting 010 · 1980-10-23-24 · document I.f) Article 3* – territorial scope – interaction with other acts – refund of VAT – travellers' allowances – small consignments