WRITTEN QUESTION E-2413/98

by Nikitas Kaklamanis (UPE) to the Commission

(27 July 1998)

Subject: Taxation on passenger vehicles imported into Greece

With a view to harmonizing the provisions governing tax exemptions on the definitive import of personal goods granted to various categories of person who transfer their normal place of residence from a non-EU country, the Republic of Greece has incorporated into its national law the provisions of Directive 83/181(1) and Regulation 918/83(2).

Through Article 6, Paragraph 13, of Law No 2459/97 the Greek Republic abolished as from 1 January 1997 the tax exemption on the import of motor vehicles - alone among personal effects - but only for Greek civil servants, even if the motor vehicle purchased by them had been registered and driven in a non-EU country, according to the general conditions of taxation obtaining therein (including the provisions set out in international conventions and agreements).

Will the Commission say:

1. Have the provisions of Directive 83/181 and Regulation 918/83 remained in force after 1 January 1993?

2. If so, does Greece have the right to exclude from the scope of this legislation Greek civil servants who, at their request have worked and or are working in a non-EU country, having transferred all their personal and professional activities there for a period of at least 185 days per calendar year?

Answer given by Mr Monti on behalf of the Commission

(27 October 1998)

1. Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another and Council Regulation (EEC) 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty are still in force as regards the subject raised by the Honourable Member.

2. As to whether or not Greece has the right under this legislation to stop officials from its administration who have worked or are working in a non-EU country from benefiting from relief in cases in which they have transferred all their personal and professional activities to that non-EU country for at least 185 days per calendar year, this depends essentially on whether the officials concerned have transferred their normal place of residence to that country. If they have done so, and subsequently transfer it back to Greece, they have the right to the tax exemptions and customs duty relief provided for in the legislation cited in paragraph 1. On the other hand, if they are considered to be on mission in the non-EU country concerned, their normal place of residence continues to be in Greece during the period of their mission, and they do not therefore have the right to customs duty relief under Community law.

The significance of the "normal place of residence" is set out in Article 7 of Directive 83/182/EEC(3) and (in identical terms) in Article 6 of Directive 83/183/EEC, as interpreted by the Court of Justice. We would refer the Honourable Member to the answers given by the Commission to Written Question E-183/98(4) and Mr Sjöstedt's oral question H-177/98, put during question time at the March II 1998 part-session of Parliament(5).

The upshot of Court of Justice interpretation is that "normal place of residence" is determined by a number of legal and factual factors, and that the question of whether there has been a transfer of normal place of residence in one direction or the other should therefore be judged on a case-by-case basis.

(1) OJ L 105, 23.4.1983, p. 38.

(2) OJ L 105, 23.4.1983, p. 1.

(3) OJ L 105, 23.4.1983.

(4) OJ C 323, 23.10.1998.

(5) Debates of the European Parliament (March II 1998).