do-me/EUR-LEX huggingface dataset:
83/333/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation under a draft agreement between the Federal Republic of Germany and Luxembourg)
Date: 1983-07-06
Institutions: Council of the European Union
Subjects: Germany, Luxembourg, VAT, derogation from EU law, engineering structure, frontier region, tax exemption













EUR-Lex - 31983X0333 - EN






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31983X0333

83/333/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation under a draft agreement between the Federal Republic of Germany and Luxembourg)  


Official Journal L 181 , 06/07/1983 P. 0025 - 0025 





*****Application  of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (1)  (Authorization of a derogation under a draft agreement between the Federal Republic of Germany and Luxembourg)  (83/333/EEC)  In letters dated 6 and 17 December 1982, the German and Luxembourg Governments informed the Commission, pursuant to the above provisions, of their intention to introduce a measure derogating from the Sixth Directive, with a view, as part of a draft agreement between Germany and Luxembourg, to VAT being levied on all construction and maintenance work for a frontier bridge by the German authorities alone since the Federal Republic of Germany will assume responsibility for these operations.  The Commission informed the other Member States, by letter dated 17 January 1983, of the requests submitted by the German and Luxembourg Governments.  In accordance with Article 27 (4) of the Sixth Directive, the Council decision authorizing this derogation is to be deemed to have been adopted if, within two months of the other Member States being informed, as described above, neither the Commission nor any Member State has requested that the matter be raised by the Council.  As neither the Commission nor any Member State has requested that the matter be raised within the time limit, the Council decision is deemed to have been adopted on 18 March 1983.  (1) OJ No L 145, 13. 6. 1977, p. 1.