← back to the act's dossier

VAT Directive — Article 5

The article's text

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.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
NGO
1
business association
1
company
WhoCountryWhat they wrote
IDSt e.V.DEof purpose limitation (Art. 5 No. 1 b) of the EU GDPR) and data minimisation (Art. 5 No. 1 c) of the EU GDPR). In particular, it must be defined how the reporting process on the part of the service recipients or intra-Community acquirers is designed - should t ↗
Handelsverband Deutschland - HDE e.V.DEefolgt, bitten wir um eine explizite Ausnahme für B2C-Umsätze, für die keine Pflicht zur Ausstellung einer Rechnung besteht. III. Artikel 5- zur Umsetzung des Vorschlags COM(2022) 701 final Artikel 5 sieht einen sehr ambitionierten Zeitplan für die Umsetzung d ↗
IDSt e.V.DEts under the simplification provision of Article 17a of the VAT Directive in all Member States. Request IDSt therefore urges that Article 5(4) of the Draft VAT Directive (Document COM(2022) 701 final) be amended so that Member States adopt and publish the laws ↗
Siemens AGDEcation provision of Article 17a of the VAT Directive in all Member States. Petition: Therefore, Siemens AG urgently suggests that Article 5(4) of the draft Directive be amended to the effect that Member States adopt and publish the laws, regulations and admini ↗

Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.

Ask about this article →