Article 6

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

1. This Directive shall not apply to the following territories forming part of the customs territory of the Community: (a) Mount Athos; (b) the Canary Islands; (c) the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union; (d) the Åland Islands; (e) the Channel Islands; (f) Campione d'Italia; (g) the Italian waters of Lake Lugano. 2. This Directive shall not apply to the following territories not forming part of the customs territory of the Community: (a) the Island of Heligoland; (b) the territory of Büsingen; (c) Ceuta; (d) Melilla; (e) Livigno.

Cited at article level by

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05