Legal provisions of COM(2004)598 - Authorising France and Italy to derogate from Article 3(1) of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

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Article 1

By way of derogation from Article 3 of Directive 77/388/EEC, France and Italy are hereby authorised to consider the carriageway within the tunnels of Mont Blanc (Monte Bianco) and Fréjus, for their entire length, as part of the territory of the Member State from which any journey using the carriageway starts.

Article 2

Article 1 shall apply to the tunnels' tolls only.

Article 3

This Decision is addressed to the French Republic and the Italian Republic.