1, tredje led, i Rådets direktiv 77/388/EØF, og for at være et nationalt område, som falder uden for anvendelsesområdet for direktiverne om punktafgiftsharmonisering som defineret i artikel 2 i Rådets direktiv 92/12/EØF — er undtaget fra EU-retten om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter og forbrugsafgifter samt andre former for indirekte beskatning.  
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.  