by way of derogation from article 5 of the VAT directive, France and Italy are allowed to consider the entire site of the existing Col de Tende road tunnel as being on the territory of Italy for the purposes of supplies of goods and services, as well as the operation, maintenance and safety of the tunnel (12571/10);
erandina käibemaksudirektiivi artiklist 5 lubatakse Prantsusmaal ja Itaalial käsitada olemasoleva Col de Tende maanteetunneli kogu ala tunneli käitamiseks, hoolduseks ja ohutuse tagamiseks tarnitavate kaupade ja osutatavate teenuste puhul Itaalia territooriumil olevana (12571/10);