Article 142
Member States shall exempt the supply of intra-Community transport of goods to and from the islands making up the autonomous regions of the Azores and Madeira, as well as the supply of transport of goods between those islands.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Section 3 — Exemptions for certain transport services
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
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