{
  "url": "https://openlegislation.uk/eu-decision-2012-794/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2012-794/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "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.",
  "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/3",
    "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."
}