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

Extent: E+W+S+N.I.

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 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;
(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.
((f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
((g)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/6 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.