{
  "url": "https://openlegislation.uk/eu-decision-2009-118/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2009-118/article-2.json",
  "legislation": "eudn/2009/118",
  "legislation_title": "Council Decision of 10 February 2009 authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax (Only the Czech and the German texts are authentic) (2009/118/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2009-118",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "By way of derogation from Article 5 of Directive 2006/112/EC, with respect to the border bridges for which the Czech Republic is responsible as regards construction and maintenance and with respect to the border bridges for which the Czech Republic is solely responsible as regards maintenance, those bridges shall be deemed to be part of the Czech territory for the purposes of supplies of goods and services and intra-Community acquisitions of goods intended for their construction or maintenance.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2009/118/article/2",
    "retrieved_at": "2026-11-01T15:16:34.155252+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}