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Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (1)

(Authorization of a measure derogating from the Directive in the context of a draft agreement between the Federal Republic of Germany and the Netherlands)

(84/468/EEC)

By letters dated 12 and 21 June 1984, the Governments of the Federal Republic of Germany and the Netherlands, in application of the above provisions, informed the Commission of their intention to introduce a measure derogating from the Sixth Directive whereby, under a draft agreement between Germany and the Netherlands, all the construction and maintenance work relating to the diversion of the Ems channel and the extension of the port of Emden would be subject to German VAT only, with Germany assuming responsibility for this work.

By letter dated 9 July 1984, the Commission informed the other Member States of the intentions of the German and Netherlands Governments.

In accordance with Article 27 (4) of the Sixth Directive, the Council Decision authorizing this derogation will be deemed to have been adopted if, within two months of the other Member States being informed as described above, neither the Commission nor any Member State has requested that the matter be discussed by the Council.

As neither the Commission nor any Member State has raised the matter within the prescribed time, the Council Decision is deemed to have been adopted on 10 September 1984.

(1) OJ No L 145, 13. 6. 1977, p. 1.