Council Directive 2006/112/ECShow full title

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

Article 6U.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[F2;]

[F3(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[F2.]

[F4((f) F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

((g)] F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments