WRITTEN QUESTION No. 2413/98 by Nikitas KAKLAMANIS to the Commission. Taxation on passenger vehicles imported into Greece
Date: 1998-07-27
Institutions: European Parliament, KAKLAMANIS
Subjects: European official, Greece, Union transit, customs duties, exemption from customs duties, free movement of goods, import (EU), motor car, residence, third country

14.5.1999

EN

Official Journal of the European Communities

C 135/53

(1999/C 135/061)

WRITTEN QUESTION E-2413/98

by Nikitas Kaklamanis (UPE) to the Commission

Subject: Taxation on passenger vehicles imported into Greece

(27 July 1998)

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?

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

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.

As to whether or not Greece has the right under this legislation to stop officials from its
2.
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 (1) 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 (2)
and Mr Sjöstedt’s oral question H-177/98, put during question time at the March II 1998 part-session of
Parliament (3).

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.
(2) OJ C 323, 23.10.1998.
(3) Debates of the European Parliament (March II 1998).