2001/741/EC: Council Decision of 16 October 2001 authorising 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 harmonisation of the laws of the Member States relating to turnover taxes

• CELEX: Directive 77/388/EEC
• Articles: 6

Article 1

The Federal Republic of Germany is hereby authorised to conclude an agreement with the Republic of Poland containing measures derogating from the Sixth VAT Directive. This agreement initially concerns the construction and subsequent maintenance of five border bridges crossing the Neiße and one border bridge crossing the Torfkanal and the ongoing maintenance of two existing border bridges crossing the Neiße, all of which are partly on the territory of Germany and partly on the territory of Poland. The details of the bridges in question are listed in the Annex to this Decision. The scope of the agreement may be extended by the contracting parties to additional bridges through an exchange of diplomatic notes, provided the effects of the agreement on the own resources of the European Communities accruing from value added tax remain slight.

The tax derogations provided for by this agreement are set out in Articles 2, 3 and 4 of this Decision.

Article 2

By way of derogation from Article 3 of the Sixth VAT Directive, with regard to the bridges for the construction and maintenance of which Germany is responsible and with regard to the bridges for which Germany is responsible solely for maintenance, in so far as these bridges are in Polish territory, and, where appropriate, construction sites, shall be treated as forming part of the territory of Germany, as regards supplies of goods or services intended for their construction or maintenance.

Article 3

By way of derogation from Article 3 of the Sixth VAT Directive, with regard to the bridges for the construction and maintenance of which Poland is responsible and with regard to the bridges for which Poland is responsible solely for maintenance, in so far as these bridges are in German territory, and, where appropriate, construction sites, shall be treated as forming part of the territory of Poland, as regards supplies of goods or services intended for their construction or maintenance.

Article 4

By way of derogation from Article 2(2) of the Sixth VAT Directive, the importation of goods into Germany from Poland shall not be subject to value added tax in so far as those goods are used for the construction and the maintenance of border bridges. However, this derogation shall not apply to any goods imported for the same purpose by a public authority.

Article 5

This Decision is addressed to the Federal Republic of Germany.

Done at Luxembourg, 16 October 2001.

For the Council

The President

D. Reynders

(1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17).

Schedules & Appendices

ANNEX

Bridges referred to in Article 1:

1. Germany shall be responsible for building the following border bridges:

(a) the bridge over the Neiße between Hagenwerder and Radomierzyce at marker 167 + 230;

(b) the bridge over the Neiße between Görlitz and Zgorzelec at marker 151 + 670;

(c) the bridge over the Torfkanal between Garz and Swinoujscie.

2. Poland shall be responsible for building the following border bridges:

(a) the bridge over the Neiße between Forst and Zasieki at marker 47 + 500;

(b) the bridge over the Neiße between Krauschwitz and Leknica at marker 81 + 970;

(c) the bridge over the Neiße between Deschka and Piensk at marker 134 + 930.

3. Germany shall be responsible for maintaining the following border bridge:

(a) the bridge over the Neiße between Podrosche and Przewoz at marker 100 + 850.

4. Poland shall be responsible for maintaining the following border bridge:

(a) the bridge over the Neiße between Ostritz and Krzewina Zgorzelecka at marker 176 + 090.