Legal provisions of COM(2019)583 - Authorisation of Spain and France to derogate from Article 5 of the VAT Directive

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dossier COM(2019)583 - Authorisation of Spain and France to derogate from Article 5 of the VAT Directive.
document COM(2019)583 EN
date December 16, 2019

Contents

Article 1

By way of derogation from Article 5 of Directive 2006/112/EC, Spain and France are authorised to consider the electricity interconnection between Gatica in Spain and Cubnezais in France as being situated 50 % on the territory of Spain and 50 % on the territory of France for the purposes of supplies of goods and services, intra-Community acquisitions of goods and importations of goods intended for its construction.

Article 2

This Decision shall take effect on the date of its notification.

Article 3

This Decision is addressed to the Kingdom of Spain and the French Republic.