Europa It follows from Article 1(3) of the Treaty of Accession 1972 in conjunction with Article 158 of the Act of Accession that the jurisdiction in preliminary ruling proceedings conferred on the Court by Article 177 of the Treaty extends to Protocol No 3 on the Channel Islands and the Isle of Man, whose uniform application in the Isle of Man requires the courts and tribunals established there to be deemed to be authorized to refer questions to the Court concerning the interpretation of the Protocol itself, the interpretation and validity of the Community legislation to which that Protocol refers, and the interpretation and validity of measures adopted by the Community institutions on the basis of the Protocol.
The Community rules on the free movement of workers are not applicable on the territory of the Isle of Man by virtue of Article 227(5)(c) of the Treaty and Article 1 of Protocol No 3 of the Act of Accession 1972 on the Channel Islands and the Isle of Man. However, the prohibition of any discrimination between natural and legal persons from the Member States in relation to situations which, in territories where the Treaty is fully applicable, are governed by Community law, is applicable there by virtue of Article 4 of that Protocol. Accordingly, the requirement laid down as a general rule by the Isle of Man authorities, to the effect that nationals of the Member States who wish to take up employment there must hold a work permit, is permissible provided the requirement is applied to such nationals without discrimination. That is not called in question by the fact that specific provisions laid down by those authorities may give rise to discrimination in favour of nationals of certain Member States as regards certain types of employment. Furthermore, there is nothing in Protocol No 3 which requires the Isle of Man authorities to grant to Community nationals the same treatment, with regard to employment, as that which is granted to Manxmen by the United Kingdom.
C-355/89,  EUECJ C-355/89
Cited – The Gibraltar Betting and Gaming Association v Revenue and Customs Commissioners and another (Government of Gibraltar intervening) ECJ 13-Jun-2017
ECJ Status of Gibraltar – Freedom To Provide Services – Purely Internal Situation – Inadmissibility : Judgment . .
Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 April 2022; Ref: scu.160378