2.
Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax · European Union
Article 105 shall be replaced by the following: ‘Article 105 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: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.