Council Decision of 24 January 2000 authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive (77/338/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes (2000/91/EC)

Article 1 U.K.

By way of derogation from Article 17(2), (3) and (4) of the Directive 77/388/EEC, as amended by Article 28f thereof, the Kingdom of Sweden and the Kingdom of Denmark are hereby authorised to apply the following procedure for the recovery of VAT on tolls paid for the use of the Öresund fixed link between the two countries:

• taxable persons established in Denmark may exercise their right to deduct that VAT paid when using the part of the link located on Swedish territory by entering it in the periodic returns to be lodged in Denmark;

• taxable persons established in Sweden may exercise their right to deduct the VAT paid when using the part of the link located on Danish territory by entring it in the periodic returns to be loged in Sweden;

• taxable persons who are not established in either of the above Member States must apply to the Swedish authorities to obtain refunds of the VAT on tolls, including that paid for using the section of the link located on Danish territory under the procedure laid down in Directive 79/1072/EEC or Directive 86/650/EEC.