{
  "url": "https://openlegislation.uk/eu-decision-2005-911/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2005-911/article-2.json",
  "legislation": "eudn/2005/911",
  "legislation_title": "Council Decision of 12 December 2005 authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2005/911/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-911",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "By way of derogation from Article 2(2) of the Directive 77/388/EEC, goods imported from Switzerland into Germany shall not be subject to value added tax, provided they are used for the building or the maintenance of the bridge referred to in Article 1 of this Decision. However, this derogation shall not apply to goods imported for the same purposes by a public authority.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/911/article/2",
    "retrieved_at": "2026-11-01T15:17:45.366895+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}