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<p>The Italian <a href="page.php?w=exclave">exclave</a> of <a href="page.php?w=Campione_d%27Italia">Campione d'Italia</a> and parts of the waters of the lake are considered by European Customs Law as non-territorial for fiscal purposes and as such enjoy a special tax status as a duty-free area, exemption from <a href="page.php?w=EU_VAT">EU VAT</a>and offer residents other advantageous tax privileges.</p>

<p>The <a href="page.php?w=Melide_causeway">Melide causeway</a> separates the northern 27.5 km2 and southern 21.4 km2 <a href="page.php?w=Drainage_basin">basin</a>s,</p><p>
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