It is appropriate to introduce in the Code a legal framework for the application of certain provisions of the customs legislation to trade in Union goods between parts of the customs territory to which the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [8] or Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty [9] apply and parts of that territory where those provisions do not apply, or to trade between parts where those provisions do not apply.
Is iomchuí creat dlíthiúil a thabhairt isteach sa Chód chun forálacha áirithe den reachtaíocht chustaim a chur i bhfeidhm ar thrádáil in earraí de chuid an Aontais idir na codanna den chríoch chustaim ina bhfuil feidhm ag forálacha Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcóras comhchoiteann cánach breisluacha [8] nó forálacha Threoir 2008/118/CE ón gComhairle an 16 Nollaig 2008 maidir leis na socruithe ginearálta do dhleacht mháil [9] agus na codanna den chríoch sin nach bhfuil feidhm ag na forálacha sin iontu, nó ar thrádáil idir chodanna nach bhfuil feidhm ag na forálacha sin iontu.