95/435/EC: Council Decision of 23 October 1995 authorizing the Federal Republic of Germany to conclude an agreement with the Republic of Poland 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

COUNCIL DECISION of 23 October 1995 authorizing the  Federal Republic of Germany to conclude an agreement with the Republic of Poland 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 (95/435/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, under Article 30 of the Sixth VAT Directive, 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 Secretariat-General of the Commission on 20 January  1995, the German Government requested authorization to conclude an agreement with Poland concerning  the link-up of the German road B97 and the Polish road 274, and the construction of a frontier  bridge across the Neisse in the Guben and Gubinek area, which contains derogations from Articles 2  and 3 of the Sixth Directive as regards the construction of the frontier bridge;
Whereas the other Member States were informed on 20 February 1995 of the German request;
Whereas, in the absence of derogations, the construction work carried out on German territory would  be subject to VAT in Germany while that carried out on Polish territory would be outside the scope  of the Sixth Directive and whereas, in addition, each importation from Poland into Germany of goods  used for the construction of the frontier bridge would be subject to VAT in Germany;
Whereas the purpose of these derogations is to simplify the rules of taxation for the contractors  carrying out the construction work on the frontier bridge in question;
Whereas the derogations will have only a negligible effect on the own resources of the European  Communities accruing from value added tax,