Author (Corporate) | Council of the European Union |
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Series Title | Official Journal of the European Union |
Series Details | L163, 28.6.2018 |
Publication Date | 28/06/2018 |
Content Type | Legislation |
Summary: On 15 May 2018 the European Commission published a proposal for a Decision authorising Germany and Poland to introduce a special measure derogating from Article 5 of Directive 2006/112/EC (the VAT Directive). The Council of the European Union adopted an implementing Decision on 22 June 2018. Further information: In order to improve traffic between Germany and Poland, these Member States intend to conclude an agreement concerning the construction of a new bridge between Küstrin-Kietz and Kostrzyn nad Odrą. According to this agreement, Germany and Poland will carry out a common investment consisting of demolishing the existing border bridge and constructing a new bridge. Article 9 of the agreement foresees that with respect to VAT the territory of the investment should be considered as the territory of Poland. In January 2018 Germany and Poland requested authorisation to derogate from Article 5 of the VAT Directive and to provide that for VAT purposes all supplies of goods and services, intra-Community acquisitions and imports of goods destined for the execution of the foreseen investment are carried out in the territory of Poland and thus would be subject to Polish VAT. |
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Source Link | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2018.163.01.0017.01.ENG |
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Subject Categories | Taxation |
Countries / Regions | Europe, Germany, Poland |
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