Article 7 Directive 2006/112/EC
Territorial scope
Title II · Territorial scope
Open in the compendium1 case ↓
Text of Article 7
1.In view of the conventions and treaties concluded with France, the United Kingdom and Cyprus respectively, the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not be regarded, for the purposes of the application of this Directive, as third countries.
2.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 France, that transactions originating in or intended for the Isle of Man are treated as transactions originating in or intended for the United Kingdom, and that transactions originating in or intended for the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for Cyprus.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 7: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 7 of Directive 2006/112/EC, most recent first.
- C-276/18 KrakVet Marek Batko Judgment · 18 June 2020 · Hungary
VAT Committee guidelines on Article 7: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 014 · 1982-06-23-24 · document a) Article 3* – territorial scope – Monaco – Andorra – San Marino – Channel Islands – Isle of Man
- Meeting 010 · 1980-10-23-24 · document I.f) Article 3* – territorial scope – interaction with other acts – refund of VAT – travellers' allowances – small consignments