2012/794/EU: Council Implementing Decision of 17 December… Article 2

Article 2

To determine the place of taxable transactions regarding the maintenance or the repair of the border bridge, the territorial boundary shall be considered as being situated in the middle of the bridge for the supply of goods and services, intra-Community acquisitions and imports of goods intended for that maintenance or repair.

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Other provisions in 2012/794/EU: Council Implementing Decision of 17 December…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 2 of 2012/794/EU: Council Implementing Decision of 17 December… (LawPlayer, data as of 2026-07-04)

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