2005/713/EC: Council Decision of 11 October 2005 authorising the Federal Republic of Germany and the Kingdom of the Netherlands to apply a measure derogating from Article 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
Date: 2005-10-11
Institutions: Council of the European Union
Subjects: Germany, Netherlands, VAT, derogation from EU law, engineering structure, public works, tax harmonisation

15.10.2005

EN

Official Journal of the European Union

L 271/39

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 11 October 2005

authorising the Federal Republic of Germany and the Kingdom of the Netherlands to apply a
measure derogating from Article 3 of the Sixth Directive 77/388/EEC on the harmonisation of
the laws of the Member States relating to turnover taxes

(2005/713/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Rodebach between Selfkant (north of Millen, Germany)
and Echt-Susteren (north of Sittard, the Netherlands).

Having regard to the Treaty
Community,

establishing the European

Having regard to Sixth Council Directive 77/388/EEC of 17
May 1977 on the harmonization of the laws of the Member
States relating to turnover taxes — Common system of value
added tax: uniform basis of assessment (1), and in particular
Article 27(1) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

the
Under Article 27(1) of Directive 77/388/EEC,
from the
Council, acting unanimously on a proposal
Commission, may authorise
to
introduce special measures for derogation from that
Directive,
the procedure of
to simplify
charging the tax.

any Member State

in order

By letters registered with the Secretariat-General of the
Commission on 14 October 2004 and 27 October 2004,
the Federal Republic of Germany (hereinafter ‘Germany’)
and the Kingdom of the Netherlands (hereinafter ‘the
Netherlands’) have requested authorisation to introduce
a special measure concerning the construction, repair
the
and renovation of a cross-border bridge over

(1) OJ L 145, 13.6.1977, p. 1. Directive last amended by Directive

2004/66/EC (OJ L 168, 1.5.2004, p. 35).

(3)

(4)

(5)

(6)

(7)

27(2)

accordance with Article

of Directive
In
77/388/EEC,
the Commission informed the other
Member States by letter dated 11 January 2005 of the
request made by Germany and the Netherlands. By letters
dated 14 January 2005,
the Commission notified
Germany and the Netherlands that it had all the infor-
mation it considered necessary for appraisal of
the
request.

For supplies of goods and services, for intra-Community
acquisitions and for imports of goods intended for the
construction, repair and renovation of the bridge, the
purpose of the special measure is to regard the entire
construction site of the cross-border bridge and, after
its completion, the cross-border bridge itself as being
on the territory of Germany.

In absence of a special measure, for each supply of goods
and services used for the construction, repair or reno-
vation of the bridge in question, it would be necessary to
ascertain whether the place of taxation was Germany or
the Netherlands, which would in practice be very
complicated for the contractors in charge of the works
concerned.

The purpose of
to simplify the
this derogation is
procedure for charging the tax on the construction,
repair or renovation of the bridge in question.

The derogation will have no negative impact on the
Community’s own resources provided from VAT,

L 271/40

EN

Official Journal of the European Union

15.10.2005

HAS ADOPTED THIS DECISION:

Article 2

Article 1

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

By way of derogation from Article 3 of Directive 77/388/EEC,
the Federal Republic of Germany and the Kingdom of the Neth-
erlands are hereby authorised, in respect of supplies of goods or
intra-Community acquisitions and imports of goods
services,
repair or renovation of
intended for the construction,
the
the Rodebach between Selfkant
cross-border bridge over
(north of Millen, Germany) and Echt-Susteren (north of
Sittard, the Netherlands), to regard the entire construction site
of the cross-border bridge and, after its completion, the cross-
border bridge itself as being on German territory.

Done at Luxembourg, 11 October 2005.

For the Council
The President

G. BROWN