Article 3
To determine the place of taxable transactions regarding the charging of tolls, the entire length of the border bridge shall be considered as being situated on the territory of the Member State in which any transit journey starts.
2012/794/EU: Council Implementing Decision of 17 December… Article 3
To determine the place of taxable transactions regarding the charging of tolls, the entire length of the border bridge shall be considered as being situated on the territory of the Member State in which any transit journey starts.
CitationArticle 3 of 2012/794/EU: Council Implementing Decision of 17 December… (LawPlayer, data as of 2026-07-04)
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