Judgment – Part Four of the EC Treaty -? Article 227 of the EC Treaty ? Article 7(1)(a) of Sixth Directive 77/388/EEC ? Goods in free circulation in overseas countries and territories
Under the special arrangements applicable to the OCTs, including the Netherlands Antilles, in the absence of express reference the general provisions of the Treaty did not apply to the OCTs.
‘Consequently, the entry into a member state of goods coming from the Netherlands Antilles cannot be categorised as an intra-Community transaction for the purposes of the Sixth Directive, unless a special provision so prescribes.’
J-P Puissochet, P
C-181/97,  EUECJ C-181/97
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: 20 April 2022; Ref: scu.162121