97/188/EC: Council Decision of 17 March 1997 authorizing the Federal Republic of Germany to conclude with the Czech Republic two agreements 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

Directive 77/388/EEC · Decision · 5 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

The Federal Republic of Germany is hereby authorized to conclude two agreements with the Czech Republic containing measures derogating from the Sixth Directive 77/388/EEC. The first agreement concerns the construction of a frontier bridge across the Rehlingbach between Waidhaus and Rozvadov linking the German A 6 motorway, which runs eastwards from Nuremberg, with the Czech D 5 motorway, which runds westwards from Plzen. The second agreement concerns the construction of a frontier bridge between Schönberg and Vojtanov extending the E 49 motorway. The derogations provided for by these agreements are spelt out in Articles 2, 3 and 4 of this Decision.

Article 2

By way of derogation from Article 3 of the Sixth Directive, insofar as they are situated on the territory of the Czech Republic, the area of the construction site for the frontier bridge referred to in the second paragraph of Article 1 of this Directive and, after its completion, the frontier bridge itself shall be treated as forming part of the territory of the Federal Republic of Germany as regards supplies of goods or services intended for the construction of the frontier bridge or for its repair and renewal.

Article 3

By way of derogation from Article 3 of the Sixth Directive, insofar as they are situated on the territory of the Federal Republic of Germany, the area of the construction site for the frontier bridge referred to in the third paragraph of Article 1 of this Decision and, after its completion, the frontier bridge shall be treated as forming part of the territory of the Czech Republic as regards supplies of goods or services intended for the construction of the frontier bridge or for its repair and renewal.

Article 4

By way of derogation from Article 2 (2) of the Sixth Directive, the importation of goods into Germany from the Czech Republic shall not be subject to value added tax insofar as those goods are used for the construction, repair or renewal of one of the bridges referred to in the second and third paragraphs of Article 1 of this Decision. However, this derogation shall not apply to goods imported by a public authority for the same purpose.

Article 5

This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 17 March 1997. For the Council The President G. ZALM (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 96/95/EC (OJ No L 338, 20. 12. 1996, p. 89).

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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