The territory of the Åland Islands — being considered as a third territory, as defined in the third indent of Article 3(1) of Council Directive 77/388/EEC, and as a national territory falling outside the field of application of the excise harmonisation directives as defined in Article 2 of Council Directive 92/12/EEC — shall be excluded from the territorial application of Union law in the fields of harmonisation of the laws of the Member States on turnover taxes and on excise duties and other forms of indirect taxation.
Déanfar críoch Oileáin Åland — a mheasfar gur tríú críoch í, mar atá sainithe sa tríú fleasc d'Airteagal 3(1) de Threoir 77/388/CEE ón gComhairle, agus gur críoch náisiúnta í nach dtig faoi raon feidhme na dtreoracha maidir le comhchuibhiú dleachta máil mar atá sainithe in Airteagal 2 de Threoir 92/12/CEE ón gComhairle — a eisiamh ó chur i bhfeidhm críochach dhlí an Aontais i réimsí chomhchuibhiú dhlíthe na mBallstát maidir le cánacha láimhdeachais agus le dleachtanna máil agus foirmeacha eile de chánachas indíreach.