Legal provisions of COM(2018)287 - Authorisation of Germany and Poland to derogate from Article 5 of the VAT Directive

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dossier COM(2018)287 - Authorisation of Germany and Poland to derogate from Article 5 of the VAT Directive.
document COM(2018)287 EN
date June 22, 2018

Contents

Article 1

By way of derogation from Article 5 of Directive 2006/112/EC, Germany and Poland are authorised to treat the area of the construction site of the border bridge between Küstrin-Kietz and Kostrzyn nad Odrą as forming part of the territory of Poland for the purposes of supplies of goods and services, intra-Community acquisitions and imports of goods intended for the demolition of the existing border bridge and the construction of a new border bridge.

Article 2

This Decision is addressed to the Federal Republic of Germany and the Republic of Poland.