97/188/EC: Council Decision of 17 March 1997 authorizing… Article 4

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.

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