96/402/EC: Council Decision of 25 June 1996 authorizing the… Article 3

Article 3

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.