95/435/EC: Council Decision of 23 October 1995 authorizing the Federal Republic of Germany to conclude an agreement with the Republic of Poland 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 an agreement with the Republic of Poland concerning the link-up of the German road B97 and the Polish road 274 and the construction of a frontier bridge across the Neisse in the Guben and Gubinek area and containing measures derogating from the Sixth Directive 77/388/EEC. These derogations are defined in Articles 2 and 3 of this Decision.
By way of derogation from Article 3 of the Sixth Directive, that part of the territory of the Federal Republic of Germany in the region of Guben in which work to construct a frontier bridge across the Neisse linking German road B97 and Polish national road 274 is carried out shall be deemed to be part of the territory of the Republic of Poland for the purposes of supplies of goods and services intended for use in the construction of that bridge.
By way of derogation from point 2 of Article 2 of the Sixth Directive, the importation of goods into Germany from Poland shall not be subject to value added tax insofar as those goods are used for the construction of a frontier bridge across the Neisse in the Guben and Gubinek area linking German road B97 and Polish road 274. However, this derogation shall not apply to importations of goods effected by a public authority.
This Decision is addressed to the Federal Republic of Germany. Done at Luxembourg, 23 October 1995. For the Council The President P. SOLBES MIRA
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.