Value added tax law 37/1992 28.12.

	Value added tax law 37/1992 28.12.
	December 2000 Article 3 Territoriality One. The spatial area of application of the tax is the Spanish territory determined according to the forecasts of the following paragraph, including the adjacent islands, the territorial sea up to the limit of 12 nautical miles and the air space corresponding to the above mentioned area, defined in the 3^rd article of the Law 10/1977, dated the 4^th of January. Two. Concerning this law, it will be valid for: 1. "Member state", "Territory of a Member state" or "interior of the country" the application area of the foundation contract of the European Trading Partnership which was defined for every Member state, with the following exclusions: a) In the Federal Republic of Germany - the island of Helgoland and the territory of Büsingen; in the Kingdom of Spain - Ceuta and Melilla and in the Italian Republic - Livigno, Campione d ' Italy and the national waters of the lake of Lugano, as territories not connected to the Customs Union. b) In the Kingdom of Spain - Canaries; in The French Republic - the departments of overseas and in the Hellenic Republic - Monte Athos, as territories excluded from the harmonisation of the taxes on the business volume. 2. "Community" and "territory of the Community", the totality of the areas which forms the "interior of the country" of every member state, according to the previous point. 3. "Third territory" and "third country", any different territory which is not defined as "interior of the country" in the previous point 1. Three. To effects of this tax, operations carried out with the Principality of Monaco and with the Isle of Man will have the same consideration as operations carried out respectively with France, the United Kingdom of Great Britain and Northern Ireland. see related dispositions

Value added tax law 37/1992 28.12.

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