# EUR-Lex - 51998AP0217 - EN

Avis juridique important

*|*

# 51998AP0217

**Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 C4-0145/98 98/0025(CNS)) **

*
Official Journal C 210 , 06/07/1998 P. 0203 *

A4-0217/98

Proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 - C4-0145/98 - 98/0025(CNS))

The proposal was approved with the following amendments:

(Amendment 1)

Recital 15

>Original text>

Whereas vehicles which, during temporary use in another Member State, are irretrievably damaged should not incur liability to taxation as a result;

>Text following EP vote>

Whereas

, in cases where vehicles, during temporary use in another Member State, are irretrievably damaged and are disposed of with a view to being scrapped or destroyed, their owners should not incur liability to taxation as a result;

(Amendment 2)

Recital 17

>Original text>

Whereas, in cases where infringements of the rules are encountered, any sanctions imposed shall be proportionate to the offence;

>Text following EP vote>

Whereas, in cases where infringements of the rules are encountered, any sanctions imposed shall be proportionate to the offence;

whereas the person shall have the choice of either paying the tax of the Member State or removing the vehicle from the Member State without payment of tax;

(Amendment 3)

Article 11

>Original text>

In cases where a used motor vehicle is brought permanently from one Member State to another, in circumstances other than those governed by this Directive, and the latter Member State imposes a registration tax or similar tax such as the taxes listed in Annex I on that vehicle, the Member State in question shall ensure that the amount of tax charged shall not be greater than the amount of residual tax contained in the value of a vehicle of similar age, characteristics and condition on the domestic market of that Member State.

>Text following EP vote>

In cases where a used motor vehicle is brought permanently from one Member State to another, in circumstances other than those governed by this Directive, and the latter Member State imposes a registration tax or similar tax such as the taxes listed in Annex I on that vehicle, the Member State in question shall ensure that the amount of tax charged shall not be greater than the amount of residual tax contained in the value of a vehicle of similar age, characteristics and condition on the domestic market of that Member State

, in accordance with Article 95 of the Treaty.

Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 - C4-0145/98 - 98/0025(CNS))

The European Parliament,

- having regard to the Commission proposal to the Council, COM(98)0030 - 98/0025(CNS) ((OJ C 108, 7.4.1998, p. 75.)),

- having been consulted by the Council pursuant to Article 99 of the EC Treaty (C4-0145/98),

- having regard to Rule 58 of its Rules of Procedure,

- having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy (A4-0217/98),

1. Approves the Commission proposal, subject to Parliament's amendments;

2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;

3. Calls on the Council to notify Parliament should it intend to depart from the text approved by Parliament;

4. Calls for the conciliation procedure to be opened should the Council intend to depart from the text approved by Parliament;

5. Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal;

6. Instructs its President to forward this opinion to the Council and Commission.