2001/741/EC: Council Decision of 16 October 2001… Article 4
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.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 4 of 2001/741/EC: Council Decision of 16 October 2001… (LawPlayer, data as of 2026-07-04)