熱門推薦罰單破解實戰交通警察名師 25 年經驗,親授警察臨檢、檢舉魔人、科技執法、車禍糾紛的執法邏輯看課程介紹
購物車我的課程我的書籤免費註冊

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 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.

查看整部法規全文 → · 開啟所屬章節:TITLE II — TERRITORIAL SCOPE

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.