Is the prohibition expressed on this sign obligatory from the place of its mounting?

Why?

Below the B-32 sign marked “Pobór opłat”, meaning toll collection, the T-21 plate shows 100 m. This means the compulsory stopping point is 100 m ahead, rather than at the sign itself.

§ 15 ust. 5 pkt 2 i § 26 ust. 1 rozporządzenia w sprawie znaków i sygnałów drogowych