VATcodexEU VAT case law · Court of Justice and General Court

Article 3 Sixth Directive 77/388/EEC

Territorial application

Title III · Territorial application

Open in the compendium38 cases ↓

Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.

Text of Article 3

(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.

(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.

(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.

Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.

Case law on Article 3: 38 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 3 of Sixth Directive 77/388/EEC, most recent first.

  1. C-294/21 Navitours Judgment · 1 August 2022 · Luxembourg · cites Article 3(1), (2), (3)
  2. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France · cites Article 3(3)
  3. C-303/16 Solar Electric Martinique Judgment · 19 October 2017 · France · cites Article 3(3)
  4. C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy · cites Article 3(1)
  5. C-24/15 Plöckl Judgment · 20 October 2016 · Germany
  6. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 3(1)(h), (2)
  7. C-331/14 Trgovina Prizma Judgment · 9 July 2015 · Slovenia · cites Article 3(1)
  8. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 3(1), (1)(a), (1)(h)
  9. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 3(1)(h)
  10. C-165/11 Profitube Judgment · 8 November 2012 · Slovakia · cites Article 3(1), (2), (3)
  11. C-49/09 Commission v Poland Opinion · 10 June 2010 · Poland · cites Article 3(1)
  12. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom
  13. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain
  14. C-566/07 Stadeco Judgment · 18 June 2009 · Netherlands
  15. C-97/06 Navicon Judgment · 18 October 2007 · Spain · cites Article 3(3)
  16. C-409/04 Teleos and Others Judgment · 27 September 2007 · United Kingdom
  17. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 3(1), (b)
  18. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 3(2)
  19. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 3(1)
  20. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 3(1)
  21. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands · cites Article 3(2)
  22. C-58/04 Köhler Opinion · 7 April 2005 · Germany
  23. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom
  24. C-305/03 Commission v United Kingdom Opinion · 24 February 2005 · United Kingdom · cites Article 3(2)
  25. C-365/02 Lindfors Opinion · 4 March 2004 · Finland · cites Article 3(3)
  26. C-326/99 Goed Wonen Opinion · 22 February 2001 · Netherlands · cites Article 3(1)(e), (2)
  27. C-437/97 EKW and Wein & Co Judgment · 9 March 2000 · Austria · cites Article 3(1), (2), (3)
  28. C-181/97 van der Kooy Judgment · 28 January 1999 · Netherlands · cites Article 3(1), (2)
  29. C-43/96 Commission v France Opinion · 13 November 1997 · France
  30. C-260/95 DFDS Judgment · 20 February 1997 · United Kingdom · cites Article 3(1)
  31. C-302/93 Debouche Opinion · 1 February 1996 · Netherlands · cites Article 3(2), (b)
  32. C-231/94 Faaborg-Gelting Linien Opinion · 1 February 1996 · Germany · cites Article 3(1)
  33. C-60/90 Polysar Investments Netherlands Opinion · 24 April 1991 · Netherlands · cites Article 3(1)
  34. C-343/89 Witzemann Judgment · 6 December 1990 · Germany
  35. C-30/89 Commission v France Judgment · 13 March 1990 · France · cites Article 3(1)
  36. C-320/88 Shipping and Forwarding Enterprise Safe Opinion · 9 November 1989 · Netherlands · cites Article 3(1)(a), (1)(e)
  37. C-283/84 Trans Tirreno Express v Ufficio provinciale IVA Judgment · 23 January 1986 · Italy
  38. C-294/82 Einberger v Hauptzollamt Freiburg Judgment · 28 February 1984 · Germany