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 6

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 overseas departments;

(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.