Opinion of the Advocate General — ECLI:EU:C:2000:640
Date: 2000-11-16
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Procedure: Reference for a preliminary ruling
Origin: Greece

Summary of the Judgment 
1. Tax provisions — Harmonisation of laws — Tax exemptions applicable to tempor­
ary importation of means of transport — Normal residence within the meaning of 
Directive 83/182 — Definition — Determination in the case of both personal and 
professional ties in two Member States 
(Council Directive 83/182, Art. 7(1» 
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SUMMARY — CASE C-262/99 
2. Tax provisions — Harmonisation of laws — Tax exemptions applicable to tempor­
ary importation of means of transport — Infringement of importation arrange­
ments •— Penalties imposed by a Member State — Whether permissible — 
Conditions — Regard for the principle of proportionality 
(Council Directive 83/182) 
3. Tax provisions — Harmonisation of laws — Tax exemptions applicable to tempor­
ary importation of means of transport — Infringement of importation arrange­
ments — Tenalties imposed by a Member State — Détermination — Account taken 
of good faith of offender — Condition 
(Council Directive 83/182) 
1. Article 7(1) of Directive 83/182 on tax 
exemptions within the Community for 
certain means of transport temporarily 
imported into one Member State from 
another must be interpreted as meaning 
that, where a person has both personal 
and occupational ties in two Member 
States, his normal residence, deter­
mined in the context of an overall 
assessment by reference to all the 
relevant facts, is that where the perma­
nent centre of interests of that person is 
located; in the event that such an 
overall assessment does not result in 
its determination, primacy must be 
given to personal ties. 
(see para. 60, operative part 1) 
2. National legislation which provides, in 
the event of infringement of the tem­
porary importation arrangements laid 
down by Directive 83/182 on tax 
exemptions within the Community for 
certain means of transport temporarily 
imported into one Member State from 
another, for a series of penalties includ­
ing, in particular: 
— fines set at a flat rate on the basis of 
the sole criterion of the vehicle's 
cubic capacity, without taking its 
age into account, 
— increased duty which can amount to 
up to ten times the taxes in question, 
is compatible with the principle of 
proportionality only in so far as it is 
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LOULOUDAKIS 
made necessary by overriding require­
ments of enforcement and prevention, 
when gravity of the infringement is 
taken into account. 
(see para. 71, operative part 2) 
3. In proceedings concerning infringe­
ments relating to temporary importa­
tion of certain means of transport, 
neither Directive 83/182 on tax exemp­
tions within the Community for certain 
means of transport temporarily 
imported into one Member State from 
another nor other rules of Community 
law prevent its being excluded that 
ignorance of the applicable rules 
should lead to automatic exoneration 
from all penalties. None the less, where 
determination of the arrangements 
applicable has given rise to difficulties, 
account must be taken of the good faith 
of the offender when determining the 
penalty actually imposed on him. 
(see para. 77, operative part 3) 
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