2003/544/EC: Council Decision of 15 July 2003 authorising… Article 3

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.

Read the full instrument →

Other provisions in 2003/544/EC: Council Decision of 15 July 2003 authorising…

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 3 of 2003/544/EC: Council Decision of 15 July 2003 authorising… (LawPlayer, data as of 2026-07-04)

What to look at next

2003/544/EC: Council Decision of 15 July 2003 authorising…, full textThe complete text of this law, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year European Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview