Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)

[F1Article 3 U.K.

(1) For the purposes of this Directive:

  • ‘ territory of a Member State ’ shall mean the territory of the country as defined in respect of each Member State in paragraphs 2 and 3,

  • ‘ Community ’ and ‘ territory of the Community ’ shall mean the territory of the Member States as defined in respect of each Member State in paragraphs 2 and 3,

  • ‘ third territory ’ and ‘ third country ’ shall mean any territory other than those defined in paragraphs 2 and 3 as the territory of a Member State.

(2) For the purposes of this Directive, the ‘ territory of the country ’ shall be the area of application of the Treaty establishing the European Economic Community as defined in respect of each Member State in Article 227.

(3) The following territories of individual Member States shall be excluded from the territory of the country:

  • Federal Republic of Germany:

    • the Island of Heligoland,

    • the territory of Büsingen,

  • Kingdom of Spain:

    • Ceuta,

    • Melilla,

  • Republic of Italy:

    • Livigno,

    • Campione d'Italia,

    • the Italian wates of Lake Lugano.

The following territories of individual Member States shall also be excluded from the territory of the country:

  • Kingdom of Spain:

    the Canary Islands,

  • French Republic:

    the overseas departments,

  • Hellenic Republic

    ΆγιοΌρος.]

[F2(4) By way of derogation from paragraph 1, in view of the conventions and treaties which they have concluded respectively with the French Republic and the United Kingdom of Great Britain and Northern Ireland, the Principality of Monaco and the Isle of Man shall not be treated for the purposes of the application of this Directive as third territories.

Member States shall take the measures necessary to ensure that transactions originating in or intended for:

  • the Principality of Monaco are treated as transactions originating in or intended for the French Republic,

  • the Isle of Man are treated as transactions originating in or intended for the United Kingdom of Great Britain and Northern Ireland.]

[F1(5) If the Commission considers that the provisions laid down in paragraphs 3 and 4 are no longer justified, particularly in terms of fair competition or own resources, it shall submit appropriate proposals to the Council.]

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