Own resources accruing from VAT shall be calculated and checked as though the Aland Islands were included in the territorial scope of the Sixth Council Directive, 77/388/EEC, of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.
Déanfar acmhainní dílse a fhabhraíonn ó CBL a ríomh agus a sheiceáil amhail is dá mbeadh Oileáin Aland áirithe i raon feidhme críochach shéú Treoir (77/388/CEE) ón gComhairle an 17 Bealtaine 1977, maidir le comhchuibhiú dhlíthe na mBallstát a bhaineann le cánacha láimhdeachais — comhchóras na cánach breisluacha: aonbhonn measúnachta.