Article 6

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: Mount Athos; the Canary Islands; the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union; the Åland Islands; the Channel Islands; Campione d'Italia; the Italian waters of Lake Lugano. This Directive shall not apply to the following territories not forming part of the customs territory of the Community: the Island of Heligoland; the territory of Büsingen; Ceuta; Melilla; 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 · Text as consolidated on 2025-04-14; changes after this date are not shown.