Article 256-0 of the French General Tax Code
For the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following territories: For the Federal Republic of Germany, the island of Heligoland and the territory of Büsingen; For the Kingdom of Spain, Ceuta, Melilla and the Canary Islands; For the Republic of Finland, the Aland Islands ; For the Hellenic Republic,…