What 95/115/EC: Council Decision of 30 March 1995 authorizing the Federal Republic of Germany to conclude with the Republic of Poland an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes requires
This Council Decision of 30 March 1995 authorizes the Federal Republic of Germany to conclude with the Republic of Poland an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes. The authorization is granted pursuant to Article 30 of Directive 77/388/EEC, which permits the Council, acting unanimously on a proposal from the Commission, to authorize any Member State to conclude with a non-member country or an international organization an agreement which may contain derogations from the said Directive. The derogations address the maintenance of frontier bridges linking German motorways to the main roads in Poland. Without a special measure, only maintenance work carried out on German territory would be subject to German VAT, while that carried out on Polish territory would be outside the scope of Directive 77/388/EEC, and each importation of goods from Poland into Germany used for the maintenance of frontier bridges would be subject to German VAT. The purpose of the derogations is to simplify the taxation rules for those responsible for carrying out the maintenance work on the frontier bridges. The derogations will have only a negligible effect on the Community's own resources arising from VAT. The Decision is addressed to the Federal Republic of Germany.
Pillar: Legal & IP Sovereignty · Authority: Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:31995D0115
SHA-256 integrity: 1c9538c29055d8f2e6695732ca8475f9fc11cf13b6f67098331c44ae1d08dc22
Primary Citations — 9 traced to source
- Article 1: 'The Federal Republic of Germany is authorized to conclude with the Republic of Poland an agreement containing measures derogating from Directive 77/388/EEC, hereinafter referred to as the agreement. These derogations are defined in Articles 2 and 3 of this Decision.'
- Article 2: 'By way of derogation from Article 2 (2) of Directive 77/388/EEC, the importation of goods into Germany from Poland is not subject to VAT in so far as these goods are used, under the terms of the agreement, for the maintenance of the frontier bridges. However, the derogation shall not apply to imports of goods undertaken by a public authority.'
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