Special Cases
While the outermost regions and the overseas counties and territories fall into structured categories to which common mechanisms apply, this is not true of all the special territories. Some territories enjoy ad-hoc arrangements in their relationship with the EU. Some of these could be called "protocol territories" as their status is governed by protocols attached to their respective countries' accession treaties. The rest owe their status to European Union legislative provisions which exclude the territories from the application of the legislation concerned. Many opt out from either the VAT area or the customs union or both.
Read more about this topic: Special Member State Territories And The European Union
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