VATcodexEU VAT case law · Court of Justice and General Court

Article 6 Directive 2006/112/EC

Territorial scope

Title II · Territorial scope

Open in the compendium11 cases ↓

Text of 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 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.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 6: 11 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 6 of Directive 2006/112/EC, most recent first.

  1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
  2. T-575/24 Digipolis Judgment · 25 February 2026 · Belgium
  3. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria
  4. C-501/19 UCMR - ADA Opinion · 1 October 2020 · Romania
  5. C-291/18 Grup Servicii Petroliere Opinion · 10 April 2019 · Romania
  6. C-303/16 Solar Electric Martinique Judgment · 19 October 2017 · France · cites Article 6(1)(c)
  7. C-571/15 Wallenborn Transports Opinion · 13 December 2016 · Germany
  8. C-543/14 Ordre des barreaux francophones et germanophone and Others Opinion · 10 March 2016 · Belgium
  9. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
  10. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom
  11. C-40/09 Astra Zeneca UK Opinion · 22 April 2010 · United Kingdom

VAT Committee guidelines on Article 6: 2

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.