Article 1 
Germany is hereby authorised to conclude an Agreement with Switzerland that includes provisions derogating from Directive 77/388/EEC and that covers the renewal and the further maintenance of a frontier bridge across the Wutach between Stühlingen (Baden-Württemberg, Germany) and Oberwiesen (Schaffhausen, Switzerland). The derogating tax provisions in respect of the Agreement are set out in Articles 2 and 3.
Article 2 
By way of derogation from Article 2(2) of Directive 77/388/EEC, goods imported from Switzerland into Germany shall not be subject to value added tax, provided that they are used for the renewal or further maintenance of the bridge referred to in Article 1 of this Decision. However, this derogation shall not apply to goods imported for the same purposes by a public authority.
Article 3 
By way of derogation from Article 3 of Directive 77/388/EEC, the part of the bridge that is situated in Swiss territory shall be deemed to be part of German territory for the purposes of the supplies of goods and services for the renewal and the further maintenance of the bridge.
Article 4 
This Decision is addressed to the Federal Republic of Germany.