Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE II U.K. TERRITORIAL SCOPE

Article 6 U.K.

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;

[F1 (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.

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;

(f) Campione d'Italia;

(g) the Italian waters of Lake Lugano.

Textual Amendments

F1 Substituted by Council Directive 2013/61/EU of 17 December 2013 amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular.