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.