14. 7. 88 Official Journal of the European Communities No C 184/9 
II 
(Preparatory Acts) 
COMMISSION 
Amended proposal for a Council Directive amending for the first time Directive 83/182/EEC 
on tax exemptions within the Community for certain means of transport temporarily imported 
into one Member State from another (') 
COM(88) 297 final 
(Submitted by the Commission to the Council pursuant to Article 149 (3) of the Treaty on 30 May 
1988) 
(88/C 184/11) 
O OJ No C 40, 18. 2. 1987, p. 7. 
INITIAL TEXT MODIFIED TEXT 
Preamble unchanged 
First to fifth recitals unchanged 
Article 1 Article 1 
irective 83/182/EEC is hereby amended as follows: Directive 83/182/EEC is hereby amended as follows: 
Paragraph 1 unchanged 
In Article 3: 2. In Article 3: 
Indent (a) unchanged 
(b) The following paragraph 2 is added: 
'2. Notwithstanding the first sentence of 
paragraph 1 (b), a resident of the Member State 
of temporary importation may use in that 
Member State a private vehicle registered in 
another Member State when the individual who 
imported it is on board. Members of the family of 
the individual who reside in the Member State of 
temporary importation may also use that vehicle 
during periods when the individual having 
imported the vehicle is in that Member State.' Whereas account should be taken of the objective of 
abolishing the imposition of tax on the importation and 
the remission of tax on export action in trade between 
Member States; 
Whereas only by removing the fiscal frontiers altogether 
will it be possible to achieve the objective of free 
movement of people and goods; 
(b) The following paragraph 2 is added: 
'2. Notwithstanding the first sentence of 
paragraph 1 (b), a resident of the Member State 
of temporary importation may use in that 
Member State a private vehicle registered in 
another Member State during periods when the 
individual having imported the vehicle is in that 
Member State.' 
NoC 184/10 Official Journal of the European Communities 14. 7. 88 
INITIAL TEXT MODIFIED TEXT 
3. In Article 4: 3. In Article 4: 
Indents (a) and (b) unchanged 
(c) Paragraph 2 becomes paragraph 3, and the 
following is inserted as paragraph 2: 
'2. A private vehicle registered in another 
Member State and temporarily imported by an 
individual having his normal residence in the 
Member State of temporary importation shall be 
exempt from the taxes specified in Article 1 where 
the vehicle belongs to or is hired by an under­
taking established in the Member State in which it 
is registered. 
Members of the family of the individual who 
reside in the Member State of temporary 
importation may also use the vehicle during periods 
in which the individual having imported the vehicle 
is in the Member State of temporary importation.' (c) Paragraph 2 becomes paragraph 3, and the 
following is inserted as paragraph 2: 
'2. A private vehicle registered in another 
Member State and temporarily imported by an 
individual having his normal residence in the 
Member State of temporary importation shall be 
exempt from the taxes specified in Article 1 where 
the vehicle belongs to or is hired by an under­
taking established in the Member State in which it 
is registered. 
Members of the family of the individual who 
resides in the Member State of temporary 
importation may use in that Member State the 
private vehicle registered in another Member State 
during periods when the individual having 
imported the vehicle is in that Member State.' 
Indent (d) unchanged 
4. In Article 5: 
(a) In paragraph 1 (b) the following sentences are 
added: 
'Such exemption shall apply whatever changes 
subsequently occur in the matrimonial situation of 
the beneficiary. Such private vehicle may also be 
used by the student's spouse.' 4. In Article 5: 
(a) In paragraph 1 (b) the following sentences are 
added: 
'Such exemption shall apply whatever changes 
subsequently occur in the matrimonial situation of 
the beneficiary. Such private vehicle may also be 
used by the student's spouse or the companion 
who has a stable relationship with a student, 
provided that the legislation of the Member State 
applies this notion.' 
(b) The following two subparagraphs are added to 
paragraph 1: 
'(c) where a private vehicle registered is another 
Member State is used by a resident of the 
Member State of temporary importation 
following the temporary immobilization of 
his own vehicle as a result of a breakdown or 
accident in that other Member State. Such 
exemption shall be granted for the period 
during which the vehicle is being repaired; 
such period may not be more than two 
months. Member States may require benefi­
ciaries to provide evidence of the immobili­
zation of the vehicle (accident report, repair 
bill);' (b) The following two subparagraphs are added to 
paragraph 1: 
'(c) where a private vehicle registered in another 
Member State is used by a resident of the 
Member State of temporary importation 
following the temporary immobilization of 
his own vehicle as a result of a breakdown or 
accident in that other Member State. Such 
exemption shall be granted for the period 
during which the vehicle is being repaired; 
such period may not be more than two 
months, unless the vehicle is retained in 
connection with police investigations. Member 
States may require beneficiaries to provide 
evidence of the immobilization of the vehicle 
(accident report, repair bill);' 
14. 7. 88 Official Journal of the European Communities NoC 184/11 
INITIAL TEXT MODIFIED TEXT 
Indent (d) unchanged 
Rest of Paragraph 4 unchanged 
Paragraphs 5 and 6 unchanged 
7. (a) Article 10 shall become Article 12. The following 
sentence is added to Article 12 (2): 
'In particular, where two (or more) Member 
States claim that the same person has his normal 
residence, as defined in Article 7, in their 
territory, the authorities of those States shall 
consult each other to decide which residence 
should be used for the purposes of taxing the 
vehicle.' 
(b) In Article 12 (4) the words 'Every two years' are 
replaced by the words 'Every five years'. 7. Article 10 shall become Article 12. The following 
sentence is added to Article 12 (2): 
'In particular, where two (or more) Member 
States claim that the same person has his normal 
residence, as defined in Article 7, in their 
territory, the authorities of those States shall 
consult each other to decide which residence 
should be used for the purposes of taxing the 
vehicle.' 
Deleted. 
Paragraph 8 unchanged 
Article 2 unchanged 
Article 3 becomes Article 4. 
A new Article 3 is inserted: 
'Article 3 
The Council shall publish, according to the agreed 
procedure, in the L series of the Official Journal of 
the European Communities, a consolidated version of 
the Directives concerning tax exemptions within the 
Community for certain means of transport tempo­
rarily imported.' 
Rest of text unchanged