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VAT Directive — Article 6

The article's text

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. —————

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
other
1
company
WhoCountryWhat they wrote
FedEx ExpressNLif the Commission would confirm this. To what extent are the core elements of article 6 mandatory invoice fields? If a business chooses to issue such EN EU standard e-invoice (2014/55/EU), is it also bound to the core elements described in article 6 of Directi ↗
InHouse Tax ForumBEirective 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement. Article 6 of that Directive talks about the ”Core elements of an electronic invoice”. Some of these elements are not included in a ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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