# Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast), Article 50: Special arrangements

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

Member States which have concluded an Agreement on the responsibility for the construction or maintenance of a trans-border bridge may adopt measures derogating from the provisions of this Directive in order to simplify the procedure for collecting excise duty on the excise goods used for the construction and the maintenance of that bridge.
For the purposes of those measures, the bridge and the construction sites referred to in the Agreement shall be deemed to be part of the territory of the Member State which is responsible for the construction or maintenance of the bridge in accordance with the Agreement.
The Member States concerned shall notify those measures to the Commission, which shall inform the other Member States.

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Source: https://www.legislation.gov.uk/eudr/2020/262/article/50 (the official version)
Page: https://openlegislation.uk/eu-directive-2020-262/article-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.