Article 1 
By derogation from Article 11 of Directive 77/388/EEC, the Republic of Austria is hereby authorised to tax, from 1 January 2001 to 31 December 2005, international passenger transport carried out by taxable persons not established in Austria by means of motor vehicles not registered in Austria under the following conditions: - the distance covered in Austria shall be taxed on the basis of an average taxable amount per person and per kilometre; - the system shall apply to all taxable persons not established in Austria, whatever the country in which their place of business is established; - the system shall not involve fiscal controls at frontiers between Member States. Article 2 This Decision is addressed to the Republic of Austria. Done at Brussels, 19 March 2001. For the Council The President A. Lindh (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/41/EC (OJ L 22, 24.1.2001, p. 17).
Article 2 
This Decision is addressed to the Republic of Austria. Done at Brussels, 19 March 2001. For the Council The President A. Lindh (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/41/EC (OJ L 22, 24.1.2001, p. 17).