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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 6

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.

查看整部法規全文 → · 開啟所屬章節:TITLE II — TERRITORIAL SCOPE

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