VATcodexEU VAT case law · Court of Justice and General Court

Article 142 Directive 2006/112/EC

Exemptions for certain transport services

Title IX · Exemptions › Chapter 4 · Exemptions for intra-community transactions › Section 3 · Exemptions for certain transport services

Open in the compendium2 cases ↓

Text of 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.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 142: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 142 of Directive 2006/112/EC, most recent first.

  1. C-72/24 Keladis I and Keladis II Opinion · 8 May 2025
  2. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain