Council Directive 2006/112/EC of 28 November 2006 on the… Article 7

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.

Read the full instrument → · Read this in context: TITLE II — TERRITORIAL SCOPE →

Other provisions in TITLE II — TERRITORIAL SCOPE

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 7 of Council Directive 2006/112/EC of 28 November 2006 on the… (LawPlayer, data as of 2026-07-04)

What to look at next

Council Directive 2006/112/EC of 28 November 2006 on the…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year TITLE II — TERRITORIAL SCOPE — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections