Accept Refuse

EUR-Lex Access to European Union law

This document is an excerpt from the EUR-Lex website

Document 11994N/PRO/02

ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, Protocol No 2 - on the Åland islands

OJ C 241, 29.8.1994, p. 352 (ES, DA, DE, EL, EN, FR, IT, NL, PT)

In force

11994N/PRO/02

ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, Protocol No 2 - on the Åland islands

Official Journal C 241 , 29/08/1994 P. 0352


Protocol No 2

on the AAland islands

Taking into account the special status that the AAland islands enjoy under international law, the Treaties on which the European Union is founded shall apply to the AAland islands with the following derogations:

Article 1

The provisions of the EC Treaty shall not preclude the application of the existing provisions in force on 1 January 1994 on the AAland islands on:

- restrictions, on a non-discriminatory basis, on the right of natural persons who do not enjoy hembygdsraett/kotiseutuoikeus (regional citizenship) in AAland, and for legal persons, to acquire and hold real property on the AAland islands without permission by the competent authorities of the AAland islands;

- restrictions, on a non-discriminatory basis, on the right of establishment and the right to provide services by natural persons who do not enjoy hembygdsraett/kotiseutuoikeus (regional citizenship) in AAland, or by legal persons without permission by the competent authorities of the AAland islands.

Article 2

(a) The territory of the AAland islands - being considered as a third territory, as defined in Article 3 (1) third indent of Council Directive 77/388/EEC as amended, and as a national territory falling outside the field of application of the excise harmonization directives as defined in Article 2 of Council Directive 92/12/EEC - shall be excluded from the territorial application of the EC provisions in the fields of harmonization of the laws of the Member States on turnover taxes and on excise duties and other forms of indirect taxation. This exemption shall not have any effect on the Community's own resources.

This paragraph shall not apply to the provisions of Council Directive 69/335/EEC, as amended, relating to capital duty.

(b) This derogation is aimed at maintaining a viable local economy in the islands and shall not have any negative effects on the interests of the Union nor on its common policies. If the Commission considers that the provisions in paragraph (a) are no longer justified, particularly in terms of fair competition or own resources, it shall submit appropriate proposals to the Council, which shall act in accordance with the pertinent articles of the EC Treaty.

Article 3

The Republic of Finland shall ensure that the same treatment applies to all natural and legal persons of the Member States in the AAland islands.

Top