90/640/EEC: Council Decision of 3 December 1990 authorizing the Federal Republic of Germany to grant an exemption from Articles 14 and 15 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes for Soviet armed forces stationed on the territory of the Federal Republic of Germany
90/640/EEC: Council Decision of 3 December 1990 authorizing the Federal Republic of Germany to grant an exemption from Articles 14 and 15 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes for Soviet armed forces stationed on the territory of the Federal Republic of Germany
Directive 77/388/EEC Β· Decision Β· 3 articles
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
By way of derogation from Article 14 (1) (g) third indent and Article 15 (10) third indent of the Sixth Directive, the Federal Republic of Germany is hereby authorized to exempt, with refund of the tax paid at the preceding stage, the following tansactions:
- imports of equipment of the Soviet armed forces as well as import of proper quantities of food, supply goods and other goods to be used by the Soviet armed forces, their members or the families of these members;
- supplies of goods and services to the Soviet armed forces ordered by an official procurement office of the Soviet army to be used or consumed by the Soviet armed forces, their members or the families of these members.
The Federal Republic of Germany shall adopt such provisions as are necessary to prevent any fraud resulting from the transactions referred to in Article 1.
This Decision is addressed to the Federal Republic of Germany.
This Decision shall apply from 3 October 1990. It shall expire on the date of the definitive departure of the Soviet armed forces from the territory of the Federal Republic of Germany.
Done at Brussels, 3 December 1990. For the Council The President G. CARLI
