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))
Date: 1998-06-18
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: free movement of capital, import, motor car, motor vehicle, right of establishment, single market, tax-free allowance, vehicle registration













EUR-Lex - 51998AP0217 - EN






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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 





A4-0217/98Proposal 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.