# Council Implementing Decision of 14 May 2013 authorising the Czech Republic and the Republic of Poland to apply special measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax (2013/237/EU), Article 2

Extent: E+W+S+N.I.

By way of derogation from Article 5 of Directive 2006/112/EC, the border bridges and common road sections for the construction or maintenance of which the Czech Republic is responsible, and, where appropriate, the corresponding construction site, in so far as they are within the Republic of Poland’s territory, shall be deemed to be part of the territory of the Czech Republic for the purposes of the supply of goods and services and intra-Community acquisition of goods intended for the construction or maintenance of those bridges and common road sections.

---
Source: https://www.legislation.gov.uk/eudn/2013/237/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-237/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.