理事会实施决定2013/237/EU，授权捷克和波兰实施特殊措施从而减损实施关于增值税共同系统的理事会指令2006/112/EC的第5条
技术法规类型：欧盟Eurlex法规 来源：tbtmap
EURLEX ID：32013D0237
OJ编号：OJ L 141, 28.5.2013, p. 37-41
中文标题：理事会实施决定2013/237/EU，授权捷克和波兰实施特殊措施从而减损实施关于增值税共同系统的理事会指令2006/112/EC的第5条
原文标题：Council Implementing Decision of 14 May 2013 authorising the Czech Republic and the Republic of Poland to apply special measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax
分类：09.30.10_流转税/VAT
文件类型：二级立法 Decision|决定
生效日期：0001-01-01
废止日期：2058-12-31
法规全文：查看欧盟官方文件
| 28.5.2013 | EN | Official Journal of the European Union | L 141/37 |
COUNCIL IMPLEMENTING DECISION
of 14 May 2013
authorising the Czech Republic and the Republic of Poland to apply special measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax
(2013/237/EU)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
| (1) | By letters from the Czech Republic registered with the Commission on 26 September 2011 and 5 November 2012, and by letter from the Republic of Poland registered with the Commission on 8 June 2012, the Czech Republic and the Republic of Poland requested authorisation to apply special measures derogating from Article 5 of Directive 2006/112/EC in relation to the construction and maintenance of border bridges and common road sections between the two Member States. |
| (2) | In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 5 December 2012, of the requests made by the Czech Republic and by the Republic of Poland. By letter dated 10 December 2012, the Commission notified the Czech Republic and the Republic of Poland that it had all the information necessary to consider the requests. |
| (3) | With respect to the supply of goods or services and intra-Community acquisition of goods intended for the maintenance of border bridges and common road sections listed in Annex I and for the construction and subsequent maintenance of border bridges listed in Annex II, the bridges and common road sections, as well as their construction sites, should be regarded as being entirely within the territory either of the Czech Republic or of the Republic of Poland in accordance with an agreement to be concluded between them on the construction and maintenance of bridges and maintenance of common road sections on the Czech-Polish State border. In the absence of special measures, it would be necessary, for each supply of goods or services and intra-Community acquisition of goods, to determine whether the place of taxation is the Czech Republic or the Republic of Poland. Work at a border bridge and common road section carried out within the territory of the Czech Republic would be subject to value added tax (VAT) in the Czech Republic while that carried out within the Republic of Poland‘檚 territory would be subject to VAT in the Republic of Poland. |
| (4) | The purpose of the request for the derogation from Article 5 of Directive 2006/112/EC is therefore to simplify the procedure for collecting VAT with respect to the construction and maintenance of the border bridges and of common road sections of the two Member States. |
| (5) | The derogation could affect the overall amount of the tax revenue of the Member States collected at the stage of final consumption only to a negligible extent and has no negative impact on the Union‘檚 own resources accruing from valued added tax, |
HAS ADOPTED THIS DECISION:
Article 1
1. Subject to the entry into force of an agreement to be concluded between the Czech Republic and the Republic of Poland on the maintenance of bridges and common road sections on the Czech-Polish State border, as referred to in Annex I to this Decision, and on the construction and subsequent maintenance of bridges on the Czech-Polish State border, as referred to in Annex II to this Decision, the Czech Republic and the Republic of Poland are hereby authorised to apply, in accordance with Articles 2 and 3, measures derogating from Article 5 of Directive 2006/112/EC in relation to the construction and maintenance of those border bridges and common road sections, all of which are partly within the territory of the Czech Republic and partly within the territory of the Republic of Poland.
2. This authorisation shall also apply to any additional bridges and common road sections which are brought within the scope of the agreement referred to in paragraph 1 by an exchange of diplomatic notes. The VAT Committee, established under Article 398 of Directive 2006/112/EC shall be notified thereof.
Article 2
By way of derogation from Article 5 of Directive 2006/112/EC, the border bridges and common road sections for the construction or maintenance of which the Czech Republic is responsible, and, where appropriate, the corresponding construction site, in so far as they are within the Republic of Poland‘檚 territory, shall be deemed to be part of the territory of the Czech Republic for the purposes of the supply of goods and services and intra-Community acquisition of goods intended for the construction or maintenance of those bridges and common road sections.
Article 3
By way of derogation from Article 5 of Directive 2006/112/EC, the border bridges and common road sections for the construction or maintenance of which the Republic of Poland is responsible, and, where appropriate, the corresponding construction site, in so far as they are within the territory of the Czech Republic, shall be deemed to be part of the Republic of Poland‘檚 territory for the purposes of the supply of goods and services and intra-Community acquisition of goods intended for the construction or maintenance of those bridges and common road sections.
Article 4
This Decision shall take effect on the day of its notification.
Article 5
This Decision is addressed to the Czech Republic and to the Republic of Poland.
Done at Brussels, 14 May 2013.
For the Council
The President
M. NOONAN
(1) OJ L 347, 11.12.2006, p. 1.
ANNEX I
The Czech Republic shall be responsible for the maintenance of the following bridges and common road sections on the Czech-Polish State border:
| (1) | the bridge over the Olecka Potok stream (Ole拧ka) between Jasnowice and Bukovec, on border section I between boundary markers 12/6 and I/13, |
| (2) | the bridge (Wolno艣ci/Svobody) over the Olza (Ol拧e) River between Cieszyn and 膶esk媒 T臎拧铆n, on border section I between boundary markers I/86 and 86/1, |
| (3) | the bridge (Przyja藕ni/Dru啪by) over the Olza (Ol拧e) River between Cieszyn and 膶esk媒 T臎拧铆n, on border section I between boundary markers 87/2 and I/88, |
| (4) | the bridge over the Piotr贸wka Potok stream (Petr暖vka) between Go艂kowice and Z谩vada, on border section I between boundary markers I/156 and 156/1, |
| (5) | the bridge over the Odra (Oder) River between Cha艂upki and Bohum铆n (concrete section of an old bridge), on border section II between boundary markers 7/4 and 7/5, |
| (6) | the bridge over the Odra (Oder) River between Cha艂upki and Bohum铆n (a new bridge), on border section II between boundary markers 8/1 and 8/2, |
| (7) | the bridge over the Opawa (Opava) River between Wiechowice and V谩vrovice, on border section II between boundary markers 71/4 and II/72, |
| (8) | the bridge over the Opawa (Opava) River between Dzierzkowice and Dr啪kovce, on border section II between boundary markers 74/1 and 74/2, |
| (9) | the bridge over the Opawa (Opava) River between Branice and 脷valno, on border section II between boundary markers 85/4 and 85/5, |
| (10) | the bridge over the Opawica (Opavice) River between Krasne Pole and the Kr谩sné Lou膷ky district of the town of Krnov, on border section II between boundary markers 97/11 and II/98, |
| (11) | the bridge over the Opawica (Opavice) River between Lenarcice and Linhartovy, on border section II between boundary markers 99/8 and 99/9, |
| (12) | the bridge over the Ole艣nica Potok stream (Ole拧nice) between Podlesie and Ond艡ejovice (by the sports field), on border section II between boundary markers 155/3a and 155/3b, |
| (13) | the bridge over the Ole艣nica Potok stream (Ole拧nice) between Podlesie and Ond艡ejovice (at the junction with the road to Rejv铆z), on border section II between boundary markers 155/9 and 155/10, |
| (14) | the bridge over the Ole艣nica Potok stream (Ole拧nice) between Podlesie and Ond艡ejovice (by the Ond艡ejovice machinery plant), on border section II between boundary markers 157/8 and II/158a, |
| (15) | the bridge over the Orlica (Divok谩 Orlice) River between Niemoj贸w and Barto拧ovice v Orlick媒ch hor谩ch, on border section III between boundary markers III/102 and III/103, |
| (16) | the bridge over the Orlica (Divok谩 Orlice) River between Mostowice and Orlické Z谩ho艡铆, on border section III between boundary markers III/113 and III/114, |
| (17) | the bridge over the Orlica (Divok谩 Orlice) River between Las贸wka and Orlické Z谩ho艡铆, cadastral district Bed艡ichovka, on border section III between boundary markers 117/8 and III/118, |
| (18) | the bridge over the Lubota Potok stream (Old艡ichovsk媒 potok) between Kopacz贸w and Old艡ichov na Hranic铆ch, on border section IV between boundary markers IV/144 and 144/1, |
| (19) | the bridge over the Lubota Potok stream (Old艡ichovsk媒 potok) between Poraj贸w and Hr谩dek nad Nisou, on border section IV between boundary markers 145/16 and IV/146, |
| (20) | the road between Leszna G贸rna and Horn铆 Li拧tn谩, on border section I between boundary markers I/60 and 60/3a, 60/3b, with the length of 0,333 km, |
| (21) | the road between Cha艂upki and 艩ilhe艡ovice, on border section II between boundary markers 11/4a, 11/4b and II/12, with the length of 0,671 km, |
| (22) | the road between Kopacz贸w and Old艡ichov na Hranic铆ch, on border section IV between boundary markers IV/142 and 142/14a, 142/14b, with the length of 0,867 km. |
The Republic of Poland shall be responsible for the maintenance of the following bridges and common road sections on the Czech-Polish State border:
| (1) | the bridge over the Olza (Ol拧e) River between Cieszyn and Chot臎buz, on border section I between boundary markers 91/3 and 91/4, |
| (2) | the bridge over the Odra (Oder) River between Cha艂upki and Bohum铆n (steel section of an old bridge), on border section II between boundary markers 7/4 and 7/5, |
| (3) | the bridge over the Strachowicki Potok stream (Strahovick媒 potok) between Krzanowice and Rohov, on border section II between boundary markers 35/12 and 35/13, |
| (4) | the bridge over the Opawa (Opava) River between Boboluszki and Skrochovice, on border section II between boundary markers 81/8 and 81/9, |
| (5) | the bridge over the Opawica (Opavice) River between Chomi膮偶a and Chom媒啪, on border section II between boundary markers II/96 and 96/1, |
| (6) | the bridge over the Wielki Potok stream (potok Hrozov谩) between Pielgrzym贸w and Pelh艡imovy, on border section II between boundary markers 108/2 and 108/3, |
| (7) | the bridge over the Cieklec Potok stream (potok Hrozov谩) between R贸wne and Slezské Rudoltice, on border section II between boundary markers 110/7 and 110/8, |
| (8) | the bridge (culvert) on the Graniczny Potok stream (Hrani膷n铆 potok) between Trzebina and Bartultovice, on border section II between boundary markers II/135 and 135/1, |
| (9) | the bridge (culvert) on the 艁u偶yca Potok stream (Lu啪ick媒 potok) between Czerniawa Zdr贸j and Nove Mesto pod Smrkem, on border section IV between boundary markers 66/23 and IV/67, |
| (10) | the road between Pu艅c贸w and Kojkovice u T艡ince, on border section I between boundary markers I/65a, I/65b and I/67a, I/67b, with the length of 0,968 km, |
| (11) | the road between Cha艂upki/Rudyszwa艂d and 艩ilhe艡ovice, on border section II between boundary markers II/12 and 12/8, with the length of 0,917 km. |
The numbers of boundary markers identifying the location of bridges and shared road sections correspond to the border documentation drawn up on the basis of Article 10(4) of the Agreement between the Republic of Poland and the Czech Republic on the common State border, done at Prague on 17 January 1995.
ANNEX II
The Czech Republic shall be responsible for the construction and subsequent maintenance of the following bridges on the Czech-Polish State border:
| (1) | a bridge over the Olza (Ol拧e) River between Cieszyn and 膶esk媒 T臎拧铆n (a sports footbridge), on border section I between boundary markers I/85 and 84/4, |
| (2) | a bridge over the Olza (Ol拧e) River between Cieszyn and 膶esk媒 T臎拧铆n (a footbridge by a railway bridge), on border section I at the boundary marker 88/7, |
| (3) | a bridge over the Olza (Ol拧e) River between Olza and the Kopytov district of the town of Bohum铆n (a footbridge), on border section I between boundary markers I/182 and 182/1, |
| (4) | a bridge over the Orlica (Divok谩 Orlice) River between Niemoj贸w and Barto拧ovice v Orlick媒ch hor谩ch, on border section III at the boundary marker 101/32, |
| (5) | a bridge over the Orlica (Divok谩 Orlice) River between Poniat贸w and Barto拧ovice v Orlick媒ch hor谩ch, cadastral district Neratov (a footbridge), on border section III at the boundary marker III/106, |
| (6) | a bridge over the Orlica (Divok谩 Orlice) River between Rudawa and Barto拧ovice v Orlick媒ch hor谩ch, cadastral district Podles铆 (a footbridge) on border section III between boundary markers 107/9 and 107/10. |
The Republic of Poland shall be responsible for the construction and subsequent maintenance of the following bridges on the Czech-Polish State border:
| (1) | a bridge over the Olza (Ol拧e) River between Cieszyn and 膶esk媒 T臎拧铆n (European Footbridge), on border section I at the boundary marker I/87, |
| (2) | a bridge over the Olza (Ol拧e) River between Ha偶lach-Pogwizd贸w and the Louky nad Ol拧铆 district of the town of Karvin谩 (a footbridge), on border section I between boundary markers 98/6 and I/99, |
| (3) | a bridge over the Opawica (Opavice) River between Chomi膮偶a and Chom媒啪 (a footbridge), on border section II between boundary markers 95/2 and 95/3, |
| (4) | a bridge over the Orlica (Divok谩 Orlice) River between Niemoj贸w and Barto拧ovice v Orlick媒ch hor谩ch, cadastral district Vrchn铆 Orlice (a footbridge), on border section III between boundary markers III/104 and 104/1, |
| (5) | a bridge over the Orlica (Divok谩 Orlice) River between Rudawa and Barto拧ovice v Orlick媒ch hor谩ch, cadastral district Nov谩 Ves (a footbridge), on border section III between boundary markers 108/2 and 108/3. |
The numbers of boundary markers identifying the location of bridges correspond to the border documentation drawn up on the basis of Article 10(4) of the Agreement between the Republic of Poland and the Czech Republic on the common State border, done at Prague on 17 January 1995.
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