96/402/EC: Council Decision of 25 June 1996 authorizing the Federal Republic of Germany to conclude an agreement with the Republic of Poland containing measures derogating from Articles 2 and 3 of Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
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
The Federal Republic of Germany is authorized to conclude an agreement with the Republic of Poland relating to the extension of the German motorway A 15 and the Polish motorway A 12 and to the construction of a section and the reconstruction of another section of a frontier bridge across the Neisse in the Forst/Erlenholz area and containing derogations from Directive 77/388/EEC. These derogations are defined in Articles 2 and 3 of this Decision.
By way of derogation from Article 3 of Directive 77/388/EEC, that part of the territory of the Federal Republic of Germany in the region of Forst, in which work to construct a section and reconstruct another section of a frontier bridge across the Neisse linking German motorway A 15 and Polish motorway A 12 is carried out, is 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 and the reconstruction of that bridge.
By way of derogation from Article 2 (2) of Directive 77/388/EEC, 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 section and the reconstruction of another section of a frontier bridge across the Neisse in the Forst/Erlenholz area linking German motorway A 15 and Polish motorway A 12. 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, 25 June 1996. For the Council The President M. PINTO (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 95/7/EC (OJ No L 102, 5. 5. 1995, p. 18).
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.