Article 6 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
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.
Cited at article level by
Council Directive 2013/61/EU of 17 December 2013 amending Directives… (EU) — sign in to see which provisions, and what they say.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.