Legal provisions of COM(2005)392 - Authorisation of Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

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dossier COM(2005)392 - Authorisation of Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 ...
document COM(2005)392 EN
date December 12, 2005

Contents

Article 1

Germany is hereby authorised to conclude an Agreement with Switzerland that includes provisions derogating from the Directive 77/388/EEC and that covers the building and the maintenance of a frontier bridge across the Rhine between Laufenburg (Baden-Württemberg, Germany) and Laufenburg (Aargau, Switzerland).

The derogating tax provisions in respect of the Agreement are set out in Articles 2 and 3.

Article 2

By way of derogation from Article 2(2) of the 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 the maintenance of the bridge referred to in Article 1 of this Decision. However, this derogation shall not apply to goods imported for the same purposes by a public authority.

Article 3

By way of derogation from Article 3 of the Directive 77/388/EEC, the part of the bridge that is situated in German territory shall be deemed to be part of Swiss territory for the purposes of the supplies of goods and services for the building and the maintenance of the bridge.

Article 4

This Decision is addressed to the Federal Republic of Germany.