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Article 149 Directive 2006/112/EC

Exemptions related to international transport

Title IX · Exemptions › Chapter 7 · Exemptions related to international transport

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Text of Article 149

Portugal may treat sea and air transport between the islands making up the autonomous regions of the Azores and Madeira and between those regions and the mainland as international transport.

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

Case law on Article 149: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 149 of Directive 2006/112/EC, most recent first.

  1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
  2. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania