Article 1

Germany is hereby authorised to conclude an Agreement with Switzerland that includes provisions derogating from Directive 77/388/EEC and that covers the renewal and the further maintenance of a frontier bridge across the Wutach between Stühlingen (Baden-Württemberg, Germany) and Oberwiesen (Schaffhausen, Switzerland).

The derogating tax provisions in respect of the Agreement are set out in Articles 2 and 3.