2009/118/EC: Council Decision of 10 February 2009 authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax
Date: 2009-02-10
Institutions: Council of the European Union
Subjects: Czechia, Germany, VAT, basis of tax assessment, derogation from EU law, harmonisation of standards, tax exemption

L 41/12

EN

Official Journal of the European Union

12.2.2009

COUNCIL DECISION

of 10 February 2009

authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating
from Article 5 of Directive 2006/112/EC on the common system of value added tax

(Only the Czech and the German texts are authentic)

(2009/118/EC)

THE COUNCIL OF THE EUROPEAN UNION,

(4)

Having regard to the Treaty
Community,

establishing the European

regard

2006/112/EC of
to Council Directive
Having
28 November 2006 on the common system of value added
tax (1), and in particular Article 395(1) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

(3)

tax measures

By letters registered with the Secretariat-General of the
Commission on 19 May 2008, the Czech Republic and
the Federal Republic of Germany requested authorisation
to apply special
in relation to the
construction and maintenance of certain border bridges
between the two countries on the basis of the Agreement
concluded between the Czech Republic and the Federal
Republic of Germany on the responsibility for
the
construction and maintenance of cross-border bridges
(the Agreement).

accordance with Article

of Directive
395(2)
In
2006/112/EC,
the Commission informed the other
Member States by letter dated 2 October 2008 of the
requests made by the Czech Republic and the Federal
Republic of Germany. By letter dated 7 October 2008,
the Commission notified the Czech Republic and the
Federal Republic of Germany that it had all the infor­
mation necessary to consider the requests.

The purpose of the special measures is for supplies of
goods and services and intra-Community acquisitions of
goods intended for the construction and maintenance of
the cross-border bridges in question, which according to
the VAT rules are to be located in the Member State
where the bridge stands,
to the value
added tax of the Member State that is responsible for
their construction or maintenance in accordance with
the Agreement which makes provision for the division
of responsibility.

to be subject

(1) OJ L 347, 11.12.2006, p. 1.

In the absence of special measures it would be necessary,
according to the principle of territoriality, for each supply
of goods and services and intra-Community acquisition
of goods to ascertain whether the place of taxation was
the Czech Republic or the Federal Republic of Germany.
Work at a border bridge carried out on Czech territory
would be subject
to value added tax in the Czech
Republic while work carried out on German territory
would be subject to German value added tax.

(5)

(6)

for

value

charging

The purpose of the derogation is therefore to simplify the
added tax on the
procedure
in
the bridges
construction and maintenance of
question by considering each bridge as being solely on
the territory of the Member State that is responsible for
its construction or maintenance in accordance with the
Agreement.

The cross-border bridges existing or planned at the time
of adoption of the Agreement are set out in the Annex
to this Decision. However, additional bridges may be
brought within the scope of
in the
future by an exchange of diplomatic notes and the dero­
gation should therefore also apply to such additional
bridges in accordance with the Agreement as extended.

the Agreement

(7)

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

HAS ADOPTED THIS DECISION:

Article 1

The Czech Republic and the Federal Republic of Germany are
hereby authorised, under the conditions of Articles 2 and 3 of
this Decision,
to apply measures derogating from Directive
2006/112/EC in relation to the construction and subsequent
maintenance of one planned border bridge, and the main­
tenance of 22 existing border bridges, all of which are partly
the Czech Republic and partly on the
on the territory of
territory of the Federal Republic of Germany on the basis of
the Agreement concluded between the Czech Republic and the
Federal Republic of Germany on the responsibility for the
(the
construction or maintenance of cross-border bridges
Agreement). The details of the bridges in question are set out
in the Annex to this Decision. This authorisation shall also
apply to construction and maintenance of any additional
bridges which are brought within the scope of the Agreement
by an exchange of diplomatic notes.

12.2.2009

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Official Journal of the European Union

L 41/13

Article 2

to the border bridges

By way of derogation from Article 5 of Directive 2006/112/EC,
with respect to the border bridges for which the Czech Republic
is responsible as regards construction and maintenance and
for which the Czech
with respect
Republic is solely responsible as regards maintenance, those
bridges shall be deemed to be part of the Czech territory for
the purposes of supplies of goods and services and intra-
their
Community
construction or maintenance.

acquisitions

intended

goods

for

of

as regards maintenance, those bridges shall be deemed to be
part of the German territory for the purposes of supplies of
goods and services and intra-Community acquisitions of goods
intended for their construction or maintenance.

Article 4

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

Article 3

Done at Brussels, 10 February 2009.

By way of derogation from Article 5 of Directive 2006/112/EC,
with respect
to the border bridges for which the Federal
Republic of Germany is responsible as regards construction
and maintenance and with respect to the border bridges for
which the Federal Republic of Germany is solely responsible

For the Council
The President

M. KALOUSEK

L 41/14

EN

Official Journal of the European Union

12.2.2009

Bridges referred to in Article 1:

ANNEX

1. The Federal Republic of Germany shall be responsible for the construction and maintenance of the following border

bridge:

(a) the border bridge over the Načetínský potok/Natzschung between Brandov and Olbernhau in border section XIII

between boundary stones 10/5 and 10/6.

2. The Federal Republic of Germany shall be responsible for the maintenance of the following border bridges:

(a)

the border bridge over the Zlatý potok/Goldbach between Český Mlýn and Rittersgrün in border section XVII
between boundary stones 10 and 10/1;

(b)

the border bridge over the Polava/Pöhlbach between Loučná and Oberwiesenthal in border section XVI between
boundary stones 9 and 10;

(c)

the border bridge over the Polava/Pöhlbach between České Hamry and Hammerunterwiesenthal in border section
XVI between boundary stones 5 and 6;

(d)

the border bridge over the Načetinský potok/Natzschung between Brandov and Olbernhau/Grünthal in border
section XIII between boundary stones 9 and 10;

(e)

the border bridge over the Svídnice/Schweinitz between Hora sv. Kateřiny and Deutschkatharinenberg in border
section XIII between boundary stones 2/8 and 3;

(f)

the border bridge over the Svídnice/Schweinitz between Nová Ves v Horách and Deutschneudorf in border section
XII between boundary stones 17 and 18;

(g)

the border bridge over the Flájský potok/Flöha between Český Jiřetín and Deutschgeorgenthal in border section XII
between boundary stones 1 and 1/1;

(h)

the border bridge over the Mohelnice/Weiße Müglitz between Fojtovice and Fürstenau in border section X
between boundary stones 5/29 and 6;

(i)

(j)

the border bridge over the Křinice/Kirnitzsch between Zadní Jetřichovice and Hinterhermsdorf/Raabensteine in
border section VII between border stones 1 and 2;

the border bridge over the Křinice/Kirnitzsch between Zadní Doubice and Hinterhermsdorf in border section VI
between border stones 23/21 and 24;

(k)

the border bridge over the Čertova voda/Teufelsbach between Bučina and Finsterau in border section XI between
boundary stones 9 and 10;

(l)

the border bridge over the Údolský potok/Ruthenbächle between Stožec-Nové Údolí and Haidmühle in border
section XII between boundary stones 9/1 and 9/2;

(m) the border bridge over the Černice/Bayerischer Schwarzbach between Rybník-Švarcava and Stadlern in border

section VII between border stones 11 and 12;

(n)

the border bridge over the Lomnička/Helmbach between Zadní Chalupy and Helmhof in border section IX at
border stone 17/2.

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Official Journal of the European Union

L 41/15

3. The Czech Republic shall be responsible for the maintenance of the following border bridges:

(a)

the border bridge over the Komáří potok/Mückenbach between Český Mlýn and Rittersgrün (Zollstraße) in border
section XVII between boundary stones 11 and 12;

(b) the border bridge over the Polava/Pöhlbach between Vejprty and Bärenstein in border section XVI between

boundary stones 1 and 2;

(c)

the border bridge over the Schweinitz/Svídnice between Mníšek and Deutscheinsiedel
between boundary stones 13 and 14;

in border section XII

(d) the border bridge carrying road II/267 and road S 154 over the Vilémovský potok/Sebnitz between Dolní

Poustevna and Sebnitz between boundary stones 19 (in border section V) and 1 (in border section VI);

(e)

the border bridge carrying footpaths over the Vilémovský potok/Sebnitz between Dolní Poustevna and Sebnitz
between boundary stone 19 (in border section V) and 1 (in border section VI);

(f)

the border bridge over the Hraniční potok/Rehlingbach between Rozvadov and Waidhaus in border section VI
between boundary stones 1 and 2;

(g) the border bridge over the Prášilský potok/Marchbach between Prášily and Scheuereck in border section X between

boundary stones 11/26 and 12;

(h) the border bridge over the Mechový potok/Harlandbach between České Žleby and Bischofsreut/Marchhäuser in

border section XII between boundary stones 5/4 and 5/5.