{
  "url": "https://openlegislation.uk/eu-decision-2012-794/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2012-794/article-2.json",
  "legislation": "eudn/2012/794",
  "legislation_title": "Council Implementing Decision of 17 December 2012 authorising Bulgaria and Romania to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax (2012/794/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-794",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "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.",
  "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/2012/794/article/2",
    "retrieved_at": "2026-11-01T15:15:14.047358+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."
}