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). The derogating VAT provisions in respect of the Agreement are set out in Article 2.
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.
Article 3 
This Decision is addressed to the Republic of Austria.