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Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the provisions of Community law to the Canary Islands article 4 CELEX: 01991R1911-20010101 1. Pursuant to Article 26 in conjunction with Annex I, V, 2 to the Act of Accession amending Article 3(2) of the Sixth Directive 77/388/EEC, the territory of the Canary Islands shall remain outside the field of application of the common VAT system. 2. Pursuant to Article 26 in conjunction with Annex I, V, 3 and 4 to the Act of Accession, Spain may refrain from applying the provisions of Directives 72/464/EEC () and 79/32/EEC () to the Canary Islands. |