Article 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.

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.