Opinion of the Advocate General — ECLI:EU:C:1998:188
Date: 1998-04-30
Language of the case: Dutch
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: External relations;Taxation;Overseas countries and territories;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgmen t 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added 
tax — Importation of goods — Entry into the Community — Meaning — Entry into a Member 
State of goods coming from the Netherlands Antilles — Covered 
(EC Treaty, Art. 227; Council Directive 77/388, Art. 7(1); Council Decision 91/482) 
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SUMMARY — CASE C-181/97 
It follows from the provisions of Articles 3 
and 7, read together, of the Sixth Directive 
(77/388) on the harmonisation of the laws of 
the Member States relating to turnover taxes 
that the terms 'Community' and 'territory of 
the Community' relate to the area of applica­
tion of the Treaty as defined for each Member 
State in Article 227 of the Treaty. In accor­
dance with Article 227(3), the special arrange­
ments for association set out in Part Four of 
the Treaty apply to the overseas countries and 
territories (OCTs), including the Netherlands 
Antilles. Under those arrangements, failing 
express reference, the general provisions of 
the Treaty do not apply to the OCTs. Con­
sequently, 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 pre­
scribes. There is no provision to that effect in 
the Sixth Directive or in Part Four of the 
Treaty or in Decision 91/482 on the associa­
tion of the overseas countries and territories 
with the European Economic Community. 
The entry into a Member State of goods 
coming from the Netherlands Antilles must 
therefore be regarded as entry into the Com­
munity for the purposes of applying Article 
7(1) of the Sixth Directive. 
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