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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 (Only the German and the Polish texts are authentic) (2008/84/EC)

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Article 2

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.

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