council decis octob authoris feder republ germani conclud republ poland agreement measur derog articl sixth direct eec harmonis law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess refer quot sixth vat direct quot articl thereof regard propos commiss articl sixth vat direct council act unanim propos commiss authoris member state conclud member countri intern organis agreement derog direct letter regist secretariat gener commiss octob german govern request authoris conclud agreement republ poland relat construct mainten border bridg contract state question agreement provis field ad taxat derog articl sixth vat direct hand suppli good servic connect construct mainten border bridg hand import good construct work mainten bridg member state inform februari germani request absenc derog construct mainten work carri german territori subject ad tax germani carri polish territori lie scope sixth vat direct addit import republ poland germani good construct mainten border bridg subject ad tax germani purpos derog simplifi rule taxat contractor carri work question derog neglig effect resourc european commun accru ad tax adopt decis articl feder republ germani authoris conclud agreement republ poland measur derog sixth vat direct agreement initi concern construct subsequ mainten border bridg cross neiß border bridg cross torfkan ongo mainten exist border bridg cross neiß partli territori germani partli territori poland detail bridg question list annex decis scope agreement extend contract parti addit bridg exchang diplomat note provid effect agreement resourc european commun accru ad tax remain slight tax derog provid agreement set articl decis articl derog articl sixth vat direct regard bridg construct mainten germani respons regard bridg germani respons sole mainten bridg polish territori construct site treat form part territori germani suppli good servic intend construct mainten articl derog articl sixth vat direct regard bridg construct mainten poland respons regard bridg poland respons sole mainten bridg german territori construct site treat form part territori poland suppli good servic intend construct mainten articl derog articl sixth vat direct import good germani poland subject ad tax good construct mainten border bridg derog appli good import purpos public author articl decis address feder republ germani luxembourg octob council presid reynder oj direct amend direct ec oj annex bridg refer articl germani respons build border bridg bridg neiß hagenwerd radomierzyc marker bridg neiß görlitz zgorzelec marker bridg torfkan garz swinoujsci poland respons build border bridg bridg neiß forst zasieki marker bridg neiß krauschwitz leknica marker bridg neiß deschka piensk marker germani respons maintain border bridg bridg neiß podrosch przewoz marker poland respons maintain border bridg bridg neiß ostritz krzewina zgorzelecka marker