2008/84/EC: Council Decision of 22 January 2008 authorising the Federal Republic of Germany and the Republic of Poland to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax

The Federal Republic of Germany and the Republic of Poland are hereby authorised, under the conditions laid down in Articles 2 and 3, to apply measures derogating from Directive 2006/112/EC in relation to the construction and subsequent maintenance of one border bridge crossing the Oder (Odra) and one border bridge crossing the Lausitzer Neiße (Nysa Łużycka), and the maintenance of two existing border bridges over the Oder (Odra) and nine existing border bridges over the Lausitzer Neiße (Nysa Łużycka), all of which are partly within the territory of the Federal Republic of Germany and partly within the territory of the Republic of Poland. Details of the bridges in question are given in the Annex to this Decision. This authorisation shall also apply to any additional bridges which are brought into the scope of the Agreement concluded between the Federal Republic of Germany and the Republic of Poland on the responsibility for the construction or maintenance of trans-border bridges by an exchange of diplomatic notes.

By way of derogation from Article 5 of Directive 2006/112/EC, with regard to the border bridges for which the Federal Republic of Germany is responsible for the construction and maintenance and with regard to the border bridges for which the Federal Republic of Germany is solely responsible for maintenance, those bridges and, where appropriate, the construction site insofar as it is within Polish territory, shall be deemed to be part of Germany’s territory for the purposes of supplies of goods and services and intra-Community acquisitions of goods intended for the construction or maintenance of those bridges.

By way of derogation from Article 5 of Directive 2006/112/EC, with regard to the border bridges for which the Republic of Poland is responsible for the construction and maintenance and with regard to the border bridges for which the Republic of Poland is solely responsible for maintenance, those bridges and, where appropriate, the construction site insofar as it is within Germany’s territory, shall be deemed to be part of Poland’s territory for the purposes of supplies of goods and services and intra-Community acquisitions of goods intended for the construction or maintenance of those bridges.

This Decision is addressed to the Federal Republic of Germany and to the Republic of Poland.