EU customs and tax territories

2. The following territories outside the territories of the Member States shall be considered to be part of the customs territory of the Union, including their territorial waters, inland waters and airspace, taking into account the conventions and treaties applicable to those territories:
(a) FRANCE
the territory of Monaco within the meaning of the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République Française) of 27 September 1963, p. 8679);
(b) CYPRUS

the territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dekelia within the meaning of the Treaty establishing the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd 1252).

Besides that

The Austrian territories of Jungholz and Mittelberg as defined in the following treaties with Germany:

• concerning Jungholz: Treaty of 3 May 1868 (Bayrisches Regierungsblatt 1868, p. 1245),
• concerning Mittelberg: Treaty of 2 December 1890 (Reichsgesetzblatt 1891, p. 59).

The territory of the Republic of San Marino, as defined in the Convention of 31 March 1939 (Law of 6 June 1939, No 1120).

TITLE II

TERRITORIAL SCOPE

Article 5 (Council Directive 2006/112 / EC as amended (as of 1.1.2016)

For the purposes of applying this Directive, the following definitions shall apply:

'Community' and 'territory of the Community' means the territories of the Member States as defined in point 2;

"Member State" and "territory of a Member State" shall mean the territory of each Member State of the Community to which the Treaty establishing the European Community applies, in accordance with Article 299 thereof, with the exception of the territories referred to in Article 6 of this Directive;

"Third territories" means the territories referred to in Article 6;

'Third countries' means any State or territory to which the Treaty does not apply.

Article 6 (Council Directive 2006/112 / EC as amended (as of 1.1.2016)

This Directive shall not apply to the following territories forming part of the customs territory of the Community:

(a) Mount Athos;

(b) Canary Islands (amended COUNCIL DIRECTIVE 2013/61 / EU - effective from 1.1.2014)

(c) the French territories referred to in Articles 349 and 355 (2); - Article 1 (1) of the Treaty on the Functioning of the European Union,

Article 349 (ex Article 299 (2), second, third and fourth subparagraphs, TEC) Having regard to the economic and social fabric of Guadeloupe, French Guiana, Martinique, Reunion, Saint Barthélemy, Saint Martin, the Azores, Madeira and the Canary Islands, affected by their remoteness , insularity, small size, difficult topographical and climatic conditions, economic dependence on small quantities of products, which together have a negative impact on the development of these territories, the Council, on a proposal from the Commission and after consulting the European Parliament, policies in those territories. Where the Council adopts the relevant special measures in accordance with a special legislative procedure, it shall also act on a proposal from the Commission and after consulting the European Parliament. The measures referred to in the first paragraph shall relate in particular to customs, trade, taxation, free zones, agriculture and fisheries policy, the conditions of supply of raw materials and basic consumer goods, state aid and conditions of access to the Union Structural Funds and horizontal programs. The Council shall adopt the measures referred to in the first paragraph, taking into account the specific characteristics and constraints of these outermost regions without undermining the integrity and coherence of the Union's legal order, including the internal market and common policies.

Article 355 (ex Article 299 (2), first subparagraph, and paragraphs 3 to 6 TEC) In addition to Article 52 of the Treaty on European Union on the territorial scope of the Treaties, the following provisions shall apply: 1. The provisions of the Treaties shall apply to Guadeloupe, France. Guiana, Martinique, Reunion, Saint Barthélemy, Saint Martin, Azores, Madeira and the Canary Islands. 2. The overseas countries and territories listed in Annex II shall be subject to the special association arrangements set out in Part Four. The Treaties shall not apply to the overseas countries and territories which maintain special relations with the United Kingdom of Great Britain and Northern Ireland and which are not included in the list referred to in the preceding paragraph. 3. The provisions of the Treaties shall apply to the European territories for which the Member State is responsible in foreign relations. 4. The provisions of the Treaties shall apply to the Åland Islands in accordance with the provisions laid down in Protocol No 4. 2 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden. 5. By way of derogation from Article 52 of the Treaty on European Union and paragraphs 1 to 4 of this Article, (a) the Treaties shall not apply to the Faroe Islands; (b) the Treaties shall apply to the Sovereign Base Areas of the United Kingdom of Akrotiri and Dhekelia in Cyprus only to the extent necessary to ensure the implementation of the provisions of the Protocol on the Sovereign Base Areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus annexed to the Act The Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union and in accordance with the text of this Protocol; (c) the Treaties shall apply to the Channel Islands and the Isle of Man only to the extent necessary to ensure the implementation of the arrangements for these islands as provided for in the Treaty concerning the accession of the new Member States to the European Economic Community and the European Atomic Energy Community signed on 22 January 1972; 6. The European Council may, on the initiative of the Member State concerned, adopt a decision amending the position of the Danish, French or Dutch country or territory referred to in paragraphs 1 and 2 in relation to the Union. The European Council shall act unanimously after consulting the Commission.

(d) the Åland Islands;

(e) 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 Helgoland,

(b) the territory of Büsingen,

(c) Ceuta,

(d) Melilla,

(e) Livigno,

(f) Campione d'Italia,

(g) the Italian waters of Lake Lugano.