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.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
1
EU citizen
Who
Country
What they wrote
Christian AMAND
BE
pponent, but apparently, its Foreign Office announced approval of the Directive without the knowledge of the tax authorities. 174 Art. 7 of the Directive n° 2008/9/EC 175 Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Di ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.