Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

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TITLE IX U.K. EXEMPTIONS

CHAPTER 4 U.K. Exemptions for intra-community transactions

Section 3 U.K. Exemptions for certain transport services

Article 142 U.K.

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.