Legal provisions of COM(2001)185 - Authorising Germany to conclude with the Czech Republic an agreement containing measures derogating from Articles 2 and 3 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes

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dossier COM(2001)185 - Authorising Germany to conclude with the Czech Republic an agreement containing measures derogating from Articles 2 and 3 of ...
document COM(2001)185 EN
date October 16, 2001


Contents

Article 1

The Federal Republic of Germany is hereby authorised to conclude an agreement, containing measures derogating from the Sixth VAT Directive, with the Czech Republic concerning the construction of a frontier bridge at Furth im Wald-Schafberg/Folmava/Vollmau, which is partly on the territory of the Federal Republic of Germany and partly on the territory of the Czech Republic, linking the German Federal B20 road heading east with the Czech national I/26 road heading west.

The tax derogations provided for by the agreement are set out in Articles 2 and 3.

Article 2

By way of derogation from Article 3 of the Sixth VAT Directive, insofar as it extends on to the territory of the Federal Republic of Germany, the area of the construction site for the frontier bridge referred to in Article 1 of this Decision and, after its completion, the frontier bridge itself, shall be treated as forming part of the territory of the Czech Republic as regards supplies of goods or services intended for the construction of the frontier bridge or for its repair and renewal.

Article 3

By way of derogation from Article 2(2) of the Sixth VAT Directive, the importation of goods into Germany from the Czech Republic shall not be subject to VAT insofar as those goods are used for the construction or maintenance of the bridge referred to in Article 1 of this Decision. However, this derogation shall not apply to any goods imported for the same purpose by a public authority.

Article 4

This Decision is addressed to the Federal Republic of Germany.