2003/544/EC: Council Decision of 15 July 2003 authorising Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

• CELEX: Directive 77/388/EEC
• Articles: 4

Article 1

Germany is hereby authorised to conclude an Agreement with Switzerland that includes provisions derogating from the Sixth VAT Directive 77/388/EEC and covers the building and maintenance of a frontier bridge across the Rhine between Rheinfelden (in Baden Württemberg, Germany) and Rheinfelden (in Aargau, Switzerland). The bridge is to provide access from either end to German motorway A 861 and Swiss Route Nationale N3.

The derogating tax provisions of the Agreement are set out in Articles 2 and 3.

Article 2

By way of derogation from Article 3 of the Sixth VAT Directive 77/388/EEC, those parts of the construction site of the frontier bridge referred to in Article 1, and of the frontier bridge itself once work has been completed, that are situated in Swiss territory shall be deemed to be part of German territory for the purposes of goods and services supplied for the building and maintenance of the frontier bridge.

Article 3

By way of derogation from Article 2(2) of the Sixth VAT Directive 77/388/EEC, goods imported from Switzerland into Germany shall not be subject to value added tax, provided they are used for the building or maintenance of the bridge referred to in Article 1. However, this derogation shall not apply to goods imported for the same purpose by a public administration.

Article 4

This Decision is addressed to the Federal Republic of Germany.

Done at Brussels, 15 July 2003.

For the Council

The President

G. Tremonti

(1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2002/93/EC (OJ L 331, 7.12.2002, p. 27 and corrigendum OJ L 18, 23.1.2003, p. 55).