Security News > 2023 > October > Hacking Scandinavian Alcohol Tax

Although Åland is part of the Republic of Finland, it has its own autonomous parliament.

In areas where Åland has its own legislation, the group of islands essentially operates as an independent nation.

Åland is a member of the EU and its currency is the euro, but Åland's relationship with the EU is regulated by way of a special protocol.

In order to maintain the important sale of duty-free goods on ferries operating between Finland and Sweden, Åland is not part of the EU's VAT area.

Åland gets the revenue, and presumably docking fees.

The purpose of the special status of the Åland Islands was to maintain the right to tax free sales in the ship traffic.

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https://www.schneier.com/blog/archives/2023/10/hacking-scandinavian-alcohol-tax.html