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Article 280a

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

For the purposes of this Chapter, the following definitions apply: (1) ‘Member State annual turnover’ means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year; (2) ‘Union annual turnover’ means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05