For the purposes of applying Article 27 (1), the Republic of Finland may continue to exempt from value added tax, with refund of tax paid at the preceding stage, the sale, lease, repair and maintenance of vessels, under the following conditions:
D'fhonn Airteagal 27(1) a chur i bhfeidhm, féadfaidh Poblacht na Fionlainne leanúint de dhíol, léasú, deisiú agus cothabháil bád a dhíolmhú ó cháin bhreisluacha, le haisíoc na cánach a íocadh sa chéim roimhe sin, faoi na coinníollacha seo a leanas: