By way of derogation from Article 3 of Directive 77/388/EEC, France and Italy are hereby authorised to consider the carriageway within the tunnels of Mont Blanc (Monte Bianco) and Fréjus, for their entire length, as part of the territory of the Member State from which any journey using the carriageway starts.
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Decision
2004/853/EC: Council Decision of 7 December 2004 authorising the French Republic and the Italian Republic to apply a measure derogating from Article 3(1) of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes
Article 1
Article 2
Article 1 shall apply to the tunnels' tolls only.
Article 3
This Decision is addressed to the French Republic and the Italian Republic.
3 articles
Cite this act
2004/853/EC: Council Decision of 7 December 2004 authorising the French Republic and the Italian Republic to apply a measure derogating from Article 3(1) of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32004D0853
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