CELEX: 31995D0115
Language: en
Date: 1995-03-30 00:00:00
Title: 95/115/EC: Council Decision of 30 March 1995 authorizing the Federal Republic of Germany to conclude with the Republic of Poland an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes

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31995D0115

95/115/EC: Council Decision of 30 March 1995 authorizing the Federal Republic of Germany to conclude with the Republic of Poland an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes  

Official Journal L 080 , 08/04/1995 P. 0047 - 0047

COUNCIL DECISION of 30 March 1995 authorizing the  Federal Republic of Germany to conclude with the Republic of Poland an agreement containing  measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of  the laws of the Member States relating to turnover taxes (95/115/EC)THE COUNCIL OF  THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, Having regard to the 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 30 thereof, Having regard to the proposal from the Commission, Whereas, pursuant to Article 30 of Directive 77/388/EEC, the Council, acting unanimously on a  proposal from the Commission, may authorize any Member State to conclude with a non-member country  or an international organization, an agreement which may contain derogations from the said  Directive; Whereas, by letter officially received by the Secretary General of the Commission on 23 August  1994, the Federal Republic of Germany requested authorization to conclude with the Republic of  Poland an agreement concerning the maintenance of frontier bridges linking German motorways to the  main roads in Poland, which contains derogations from Articles 2 and 3 of Directive 77/388/EEC; Whereas, the other Member States were informed on 23 September 1994 of the request for  authorization presented by the Federal Republic of Germany; Whereas in the absence of a special measure only the maintenance work carried out on German  territory would be subject to German VAT, that carried out on Polish territory would be outside the  scope of Directive 77/388/EEC; whereas, in addition, each importation of goods from Poland into  Germany used for the maintenance of frontier bridges would be subject to German VAT; Whereas the purpose of the derogations provided for in the said Agreement is to simplify the  taxation rules for those responsible for carrying out the maintenance work on the frontier  bridges; Whereas the derogations will have only a negligible effect on the Community's own resources arising  from VAT, HAS ADOPTED THIS DECISION: Article 1 The Federal Republic of Germany is authorized to conclude with the  Republic of Poland an agreement containing measures derogating from Directive 77/388/EEC,  hereinafter referred to as 'the agreement`. These derogations are defined in Articles 2 and 3 of  this Decision. Article 2 By way of derogation from Article 2 (2) of Directive 77/388/EEC, the importation of  goods into Germany from Poland is not subject to VAT in so far as these goods are used, under the  terms of the agreement, for the maintenance of the frontier bridges. However, the derogation shall  not apply to imports of goods undertaken by a public authority. Article 3 By way of derogation from Article 3 of Directive 77/388/EEC, the frontier bridges of  the Contracting States for which Germany has maintenance responsibility under the agreement shall  be considered to be part of German territory as regards deliveries of goods and supplies of  services for the maintenance of these bridges. By way of derogation from Article 3 of Directive 77/388/EEC, the frontier bridges of the  Contracting States for which Poland has maintenance responsibility under the agreement shall be  considered to be part of Polish territory as regards deliveries of goods and supplies of services  for the maintenance of these bridges. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 30 March 1995. For the Council The President E. ALPHANDÉRY