# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 142

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

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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/142 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.