
Article 1 
Poland is authorised to conclude an agreement with Ukraine that includes provisions derogating from point (d) of Article 2(1) and Article 5 of Directive 2006/112/EC regarding the VAT treatment of transactions and the territorial scope of the VAT system, as regards the maintenance of the three road bridges on the Poland-Ukraine border referred to in the Annex to this Decision.
Article 2 
By way of derogation from Article 5 of Directive 2006/112/EC, with regard to the bridges referred to in the Annex to this Decision which Poland has the responsibility to maintain, in so far as those bridges extend onto the sovereign territory of Ukraine, the border bridges shall be treated as forming part of the sovereign territory of Poland, as regards supplies of goods or services intended for their maintenance.
Article 3 
By way of derogation from Article 5 of Directive 2006/112/EC, with regard to the bridges referred to in the Annex to this Decision which Ukraine has the responsibility to maintain, in so far as those bridges extend onto the sovereign territory of Poland, the border bridges shall be treated as forming part of the sovereign territory of Ukraine, as regards supplies of goods or services intended for their maintenance.
Article 4 
By way of derogation from point (d) of Article 2(1) of Directive 2006/112/EC, goods imported by taxable persons with a full right of deduction from Ukraine into Poland shall not be subject to VAT in so far as those goods are used for the maintenance of the bridges referred to in the Annex to this Decision.
Article 5 
This Decision shall take effect on the day of its notification.
This Decision is addressed to the Republic of Poland.
Done at Brussels, 25 September 2017.
For the Council
The President
M. MAASIKAS
ANNEX


1.. Ukraine shall maintain the following border road bridge, built at Poland's expense and owned by Poland, on the Poland-Ukraine border:
A 186,68-metre long steel bridge over the River Bug, between Dorohusk and Jagodzin, along Polish national road No 12 and Ukrainian public motor road of state importance No M-07.
2.. Poland shall maintain the following border road bridge, built at Poland's expense and owned by Poland, on the Poland-Ukraine border:
A 160,38-metre long reinforced-concrete and steel bridge over the River Bug, between Zosin and Ustyluh, along Polish national road No 74 and Ukrainian public motor road of state importance No N-22.
3.. The border road bridge over the River Bug, with steel girders, a reinforced-concrete deck and a total length of 189,43 m, built at the expense of both Parties and equally owned by them, located between Dorohusk and Jagodzin, along Polish national road No 12 and Ukrainian public motor road of state importance No M-07, shall be maintained by both Parties in such a way that each Party shall maintain the part of the bridge it owns, excluding winter maintenance.
The following parties shall be responsible for the winter maintenance of the border road bridge, along its entire length:

((a)) Poland: from 1 October of every odd-numbered year until 30 September of the following year;
((b)) Ukraine: from 1 October of every even-numbered year until 30 September of the following year.
