97/189/EC: Council Decision of 17 March 1997 authorizing the Federal Republic of Germany and the French Republic to apply a measure derogating from Article 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
97/189/EC: Council Decision of 17 March 1997 authorizing the Federal Republic of Germany and the French Republic to apply a measure derogating from Article 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 Β· Decision Β· 2 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 3 of Directive 77/388/EEC, the Federal Republic of Germany and the French Republic are hereby authorized, in respect of the supplies of goods or services, intra-Community acquisitions and imports of goods intended for the construction or maintenance of the road bridge over the Rhine, between Altenheim, situated on French territory, and Eschau, situated on German territory, to regard:
- the whole of the construction site as being on French territory until acceptance of the bridge,
- the frontier bridge as being on French territory as from its acceptance and for 10 years thereafter.
This Decision is addressed to the Federal Republic of Germany and the French Republic.
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).
