2007/485/EC: Council Decision of 10 July 2007 authorising Austria to conclude an agreement with Switzerland that includes provisions derogating from Article 2(1)(d) of Directive 2006/112/EC on the common system of value added tax
Date: 2007-07-10
Institutions: Council of the European Union
Subjects: Austria, Switzerland, VAT, bilateral agreement, derogation from EU law, electrical industry, goods and services, import, power plant, tax relief

12.7.2007

EN

Official Journal of the European Union

L 182/29

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

II

DECISIONS

COUNCIL

COUNCIL DECISION

of 10 July 2007

authorising Austria to conclude an agreement with Switzerland that includes provisions derogating
from Article 2(1)(d) of Directive 2006/112/EC on the common system of value added tax

(2007/485/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty
Community,

establishing the European

Member States by letter dated 1 March 2007 of the
request made by Austria. By letter dated 6 March
2007, the Commission notified Austria that it had all
the information it deemed necessary to consider the
request.

Having regard to the Council Directive 2006/112/EC of 28
November 2006 on the common system of value added
tax (1), and in particular Article 396 thereof,

(4)

Having regard to the proposal from the Commission,

Whereas:

The agreement is to contain provisions on value added
tax (VAT) derogating from Article 2(1)(d) of Directive
2006/112/EC in respect of goods imported into Austria
in relation to the cross-border power plant. These
imports of goods from Switzerland into Austria by
taxable persons with a full right of deduction will not
to obtain a similar
be
subject
arrangement
imported
from Austria into Switzerland.

from Switzerland for goods

to VAT in order

(1)

(2)

(3)

the
Under Article 396(1) of Directive 2006/112/EC,
the
Council, acting unanimously on a proposal of
Commission, may authorise
to
any Member State
conclude with a third country an agreement which
may contain derogations from that Directive.

By letter registered with the Secretariat-General of the
Commission on 13 September 2005, Austria requested
authorisation to conclude an agreement with Switzerland
in relation to a cross-border power plant across the river
Inn between Prutz (Austria) and Tschlin (Switzerland).

(5)

The derogation will therefore not have an adverse effect
on the European Communities’ own resources accruing
from VAT,

HAS ADOPTED THIS DECISION:

Article 1

Austria is hereby authorised to conclude an Agreement with
Switzerland that
includes provisions derogating from the
Directive 2006/112/EC covering the construction, maintenance,
renewal and operation of a frontier power plant station across
the river Inn between Prutz (Austria) and Tschlin (Switzerland).

In
2006/112/EC,

accordance with Article

of Directive
396(2)
the Commission informed the other

(1) OJ L 347, 11.12.2006, p. 1. Directive as amended by Directive

2006/138/EC (OJ L 384, 29.12.2006, p. 92).

The derogating VAT provisions in respect of the Agreement are
set out in Article 2.

L 182/30

EN

Official Journal of the European Union

12.7.2007

Article 2

By way of derogation from Article 2(1)(d) of Directive 2006/112/EC, goods imported by taxable persons
with a full right of deduction from Switzerland into Austria shall not be subject to VAT, provided they are
used for the construction, maintenance, renewal and operation of the frontier power plant referred to in
Article 1.

This Decision is addressed to the Republic of Austria.

Article 3

Done at Brussels, 10 July 2007.

For the Council
The President

F. TEIXEIRA DOS SANTOS