Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
TITLE IITERRITORIAL SCOPE
Article 5
s2(4)
For the purposes of applying this Directive, the following definitions shall apply:
(1) ‘Community’ and ‘territory of the Community’ mean the territo...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.