95/115/EC: Council Decision of 30 March 1995 authorizing the Federal Republic of Germany to conclude with the Republic of Poland an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
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The Federal Republic of Germany is authorized to conclude with the Republic of Poland an agreement containing measures derogating from Directive 77/388/EEC, hereinafter referred to as 'the agreement`. These derogations are defined in Articles 2 and 3 of this Decision.
By way of derogation from Article 2 (2) of Directive 77/388/EEC, the importation of goods into Germany from Poland is not subject to VAT in so far as these goods are used, under the terms of the agreement, for the maintenance of the frontier bridges. However, the derogation shall not apply to imports of goods undertaken by a public authority.
By way of derogation from Article 3 of Directive 77/388/EEC, the frontier bridges of the Contracting States for which Germany has maintenance responsibility under the agreement shall be considered to be part of German territory as regards deliveries of goods and supplies of services for the maintenance of these bridges. By way of derogation from Article 3 of Directive 77/388/EEC, the frontier bridges of the Contracting States for which Poland has maintenance responsibility under the agreement shall be considered to be part of Polish territory as regards deliveries of goods and supplies of services for the maintenance of these bridges.
This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 30 March 1995. For the Council The President E. ALPHANDΓRY
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.