Territorial considerationsV1.213 EU member statesTerritory of the European UnionThe UK legislation defines neither the territory of the EU nor the territory of the individual member states. For VAT purposes, the extent of the member states, and therefore the extent of the EU as a whole, seems to be determined partly by reference to Directive 2006/112/EC1, partly by reference to the EU Treaty2, and partly by reference to regulations3 made under VATA 1994 s 93(1). The overall position is set out in the following table.Member stateTerritories excludedTerritories treated as included1Austria2Belgium3Bulgaria (with effect from 1 January 2007)a4Croatia (with effect
The UK legislation defines neither the territory of the EU nor the territory of the individual member states. For VAT purposes, the extent of the member states, and therefore the extent of the EU as a whole, seems to be determined partly by reference to Directive 2006/112/EC1, partly by reference to the EU Treaty2, and partly by reference to regulations3 made under VATA 1994 s 93(1). The overall position is set out in the following table.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.