25In that connection, it must be recalled that, as regards the taxation of services on board ships, the Court has already acknowledged that the Sixth Directive does not prohibit Member States from extending the scope of their tax legislation beyond their territorial limits, so long as they do not encroach on the jurisdiction of other States (Case 283/84 Trans Tirreno Express [1986] ECR 231, and Case C-30/89 Commission v France [1990] ECR I-691, paragraph 18). Such considerations also apply in relation to taxation of supplies of goods.
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