2005/910/EC: Council Decision of  12 December 2005  authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
Date: 2005-12-12
Institutions: Council of the European Union
Subjects: Germany, Switzerland, VAT, agreement (EU), derogation from EU law, engineering structure, provision of services, tax harmonisation

L 331/28

EN

Official Journal of the European Union

17.12.2005

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 12 December 2005

authorising the Federal Republic of Germany to conclude an agreement with the Swiss
Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive
77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

(2005/910/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty
Community,

establishing the European

Having regard to Sixth Council Directive 77/388/EEC of 17
May 1977 on the harmonisation 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 30 thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

the
Under Article 30(1) of Directive 77/388/EEC,
from the
Council, acting unanimously on a proposal
Commission, may authorise
to
conclude with a third country an agreement which
may contain derogations from that Directive.

any Member State

By a letter registered with the Secretariat-General of the
Commission on 21 October 2004, the Federal Republic
of Germany (hereinafter ‘Germany’) requested authori-
sation to conclude an agreement with the Swiss Confed-
eration (hereinafter ‘Switzerland’) on the renewal and
further maintenance of
an existing frontier bridge
across the Wutach between Stühlingen (Baden-Würt-
temberg, Germany) and Oberwiesen (Schaffhausen, Swit-
zerland).

(3)

(4)

(5)

(6)

(7)

30(2)

accordance with Article

of Directive
In
77/388/EEC,
the Commission informed the other
Member States by letter dated 1 December 2004 of the
request made by Germany. By letter dated 2 December
2004, the Commission notified Germany that it had all
the information it deemed necessary to consider the
request.

is

agreement

to contain provisions on VAT
The
derogating from Articles 2(2)
and 3 of Directive
77/388/EEC in respect of goods and services supplied
for the renewal and further maintenance of the frontier
bridge and of goods imported for the same purposes.

If the derogations from Directive 77/388/EEC were not
granted, renewal and further maintenance carried out in
Germany would be subject
to German VAT whereas
those carried out in Switzerland would not be subject
to the provisions of Directive 77/388/EEC. Goods
imported from Switzerland into Germany for
the
renewal or further maintenance of the frontier bridge
would also be subject to German VAT.

Application of the normal rules would mean serious tax
complications for the businesses responsible for carrying
out the works.

is
the derogations
taxes on the works

The purpose of
collection of
renewal and further maintenance of
question.

to simplify the
involved in the
the bridge in

(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).

(8)

The derogations will have a totally insignificant effect on
the Community’s own resources accruing from VAT,

17.12.2005

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Official Journal of the European Union

L 331/29

HAS DECIDED AS FOLLOWS:

Article 3

Article 1

Germany is hereby authorised to conclude an Agreement with
Switzerland that includes provisions derogating from Directive
77/388/EEC and that covers the renewal and the further main-
tenance of a frontier bridge across the Wutach between Stüh-
lingen (Baden-Württemberg, Germany) and Oberwiesen (Schaff-
hausen, Switzerland).

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

Article 4

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

This Decision is addressed to the Federal Republic of Germany.

Article 2

By way of derogation from Article 2(2) of Directive
77/388/EEC, goods imported from Switzerland into Germany
shall not be subject to value added tax, provided that they are
used for the renewal or further maintenance of
the bridge
referred to in Article 1 of this Decision. However, this dero-
gation shall not apply to goods imported for the same purposes
by a public authority.

Done at Brussels, 12 December 2005.

For the Council
The President

J. STRAW