Opinion of the Advocate General — ECLI:EU:C:2004:312
Date: 2004-05-19
Language of the case: Dutch
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Common Customs Tariff – Relief from import duty – Concept of personal property – Passenger vehicle made available to a natural person by his employer and used for both business and private purposes – Included (Council Regulation No 918/83, Arts 1(2)(c), 2 and 3) Articles 1(2)(c), 2 and 3 of Regulation No 918/83 setting up a Community system of reliefs from customs duty must be interpreted as meaning that a passenger vehicle which is made available to a natural person by his employer and is used by that person for both business and private purposes may be regarded as an item of personal property capable of benefiting from a relief from customs duty under Articles 2 and 3 of that regulation. A combined reading of those provisions shows that, in order to qualify for relief from customs duty, the item of personal property must in particular have been in the possession of, and used by, the person concerned, as personal property, for at least six months before the date on which he ceased to have his normal place of residence in the country of origin. First, in the absence of an express provision to that effect, exclusive personal use cannot be considered necessary in all circumstances for an item of property to be regarded as personal property, so that a passenger vehicle used both for private and business purposes must be capable of being regarded as such an item of personal property. Secondly, the term ‘possession’ in Article 3 of the regulation implies that the relief need not be limited to property forming part of the assets of the person concerned for at least six months before his transfer of residence but also concerns other assets over which the person concerned exercises, effective and genuine control throughout the same period. (see paras 14, 21-22, 27, 29, 32, operative part)