# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 105

Extent: E+W+S+N.I.

1. Portugal may apply one of the two reduced rates provided for in Article 98 to the tolls on bridges in the Lisbon area.
2. Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/105 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.