Proposal for a Council Directive on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)
Date: 2008-06-18
Institutions: European Commission
Subjects: customs regulations, exemption from customs duties, free movement of goods, personal effects, tax exemption, tax-free allowance

EN 

EN 

   EN 

 
 
COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 18.6.2008 
COM(2008) 376 final 

2008/0120 (COD) 

Proposal for a 

COUNCIL DIRECTIVE 

on tax exemptions applicable to the permanent introduction from a Member State of the 
personal property of individuals 

(Codified version) 

(presented by the Commission) 

EN 

   EN 

 
 
 
  
 
 
EXPLANATORY MEMORANDUM 

In  the  context  of  a  people’s  Europe,  the  Commission  attaches  great  importance  to 
simplifying  and  clarifying  Community  law  so  as  to  make  it  clearer  and  more 
accessible to the ordinary citizen, thus giving him new opportunities and the chance 
to make use of the specific rights it gives him. 

This aim cannot be achieved so long as numerous provisions that have been amended 
several times, often quite substantially, remain scattered, so that they must be sought 
partly  in  the  original  instrument  and  partly  in  later  amending  ones.  Considerable 
research work, comparing many different instruments, is thus needed to identify the 
current rules. 

For  this  reason  a  codification  of  rules  that  have  frequently  been  amended  is  also 
essential if Community law is to be clear and transparent. 

On  1  April  1987  the  Commission  therefore  decided1  to  instruct  its  staff  that  all 
legislative acts should be codified after no more than ten amendments, stressing that 
this  is  a  minimum  requirement  and  that  departments  should  endeavour  to  codify  at 
even  shorter  intervals  the  texts  for  which  they  are  responsible,  to  ensure  that  the 
Community rules are clear and readily understandable. 

The  Conclusions  of 
the  Edinburgh  European  Council 
(December 1992) confirmed this2, stressing the importance of codification as it offers 
certainty as to the law applicable to a given matter at a given time. 

the  Presidency  of 

Codification  must  be  undertaken  in  full  compliance  with  the  normal  Community 
legislative procedure. 

Given  that  no  changes  of  substance  may  be  made  to  the  instruments  affected  by 
codification, the European Parliament, the Council and the Commission have agreed, 
by  an  interinstitutional  agreement  dated  20  December  1994,  that  an  accelerated 
procedure may be used for the fast-track adoption of codification instruments. 

is 

this  proposal 

to  undertake  a  codification  of  Council 
The  purpose  of 
Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent 
imports  from  a  Member  State  of  the  personal  property  of  individuals3.  The  new 
Directive  will  supersede  the  various  acts  incorporated  in  it4;  this  proposal  fully 
preserves the content of the acts being codified and hence does no more than bring 
them together with only such formal amendments as are required by the codification 
exercise itself. 

COM(87) 868 PV. 
See Annex 3 to Part A of the Conclusions. 
Carried out pursuant to the Communication from the Commission to the European Parliament and the 
Council – Codification of the Acquis communautaire, COM(2001) 645 final. 
Annex I, Part A of this proposal. 

1. 

2. 

3. 

4. 

1 
2 
3 

4 

EN 

2 

   EN 

 
                                                 
5. 

The codification proposal was drawn up on the basis of a preliminary consolidation, 
in all official languages, of Directive 83/183/EEC and the instruments amending it, 
carried out by the Office for Official Publications of the European Communities, by 
means  of  a  data-processing  system.  Where  the  Articles  have  been  given  new 
numbers,  the  correlation  between  the  old and  the  new  numbers  is  shown  in  a  table 
contained in Annex II to the codified Directive. 

EN 

3 

   EN 

 
(cid:208) 83/183/EEC (adapted) 

2008/0120 (COD) 

Proposal for a 

COUNCIL DIRECTIVE 

on tax exemptions applicable to ⌦ the permanent introduction ⌫ from a Member 
State of the personal property of individuals 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Article ⌦ 93 ⌫ thereof, 

Having regard to the proposal from the Commission, 

Having regard to the opinion of the European Parliament1, 

Having regard to the opinion of the European Economic and Social Committee2, 

Whereas: 

(1) 

(2) 

(cid:208)  

Council  Directive  83/183/EEC  of  28  March  1983  on  tax  exemptions  applicable  to 
permanent imports from a Member State of the personal property of individuals3 has 
been substantially amended several times4. In the interests of clarity and rationality the 
said Directive should be codified. 

(cid:208) 83/183/EEC Recital 1 (adapted) 

In  order  for  the  people  of  the  Member  States  to  become  more  aware  of  the 
⌦ activities ⌫ of the Community, measures to benefit private individuals should be 
⌦ maintained ⌫  in  order  to  ⌦ ensure  internal  market ⌫  conditions  in  the 
Community. 

1 
2 
3 

4 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ  L  105,  23.4.1983,  p.  64.  Directive  as  last  amended  by  Directive  92/12/EEC  (OJ  L  76,  23.3.1992, 
p. 1). 
See Annex I, Part A. 

EN 

4 

   EN 

 
 
 
 
                                                 
(3) 

In  particular,  the  tax  obstacles  to  the  ⌦ introduction ⌫  by  private  individuals  of 
personal  property  into  one  Member  State  from  another  Member  State  are  such  as  to 
hinder  the  free  movement  of  persons  within  the  Community.  Therefore,  these 
obstacles should be eliminated as far as possible by the introduction of tax exemptions. 

(cid:208) 83/183/EEC Recital 2 (adapted) 

(4) 

These tax exemptions may apply only to ⌦ the introduction ⌫ of goods which are 
not of a commercial or speculative nature. The application of the exemptions should 
therefore be made subject to limits and conditions. 

(cid:208) 83/183/EEC Recital 3 (adapted) 

(cid:208) 91/680/EEC Recital 6 and 
92/12/EEC Recital 20 (adapted) 

(5)  ⌦The adoption of harmonising measures with regard to excise duty and value added 
tax has made rules ⌫ on tax exemptions and duty-free allowances superfluous ⌦ in 
those areas ⌫; 

(6) 

This  Directive  should  be  without  prejudice  to  the  obligations  of  the  Member  States 
relating to the time-limits for transposition into national law of the Directives set out in 
Annex I, Part B, 

(cid:208)  

HAS ADOPTED THIS DIRECTIVE: 

(cid:208) 83/183/EEC (adapted) 

⌦ CHAPTER ⌫ I 
General provisions 

Article 1 

Scope 

1.  Every  Member  State  shall,  subject  to  the  conditions  and  in  the  cases  hereinafter  set  out, 
exempt  personal  property  ⌦ introduced ⌫  permanently  from  another  Member  State  by 
private individuals from consumption taxes which normally apply to such property. 

2. ⌦ The following shall not be covered by this Directive: ⌫  

⌦ (a)  value added tax; ⌫ 

(cid:208) 91/680/EEC Article 2(2), third 
indent (adapted) 

EN 

5 

   EN 

 
 
 
 
 
 
 
⌦ (b)  excise duty; ⌫ 

(cid:208) 92/12/EEC Article 23(3), 
second indent (adapted) 

(cid:208) 83/183/EEC (adapted) 

(c) 

specific and/or periodical duties and taxes connected with the use within the country 
⌦ of  property  referred  to  in  paragraph  1 ⌫,  such  as  for  instance  motor  vehicle 
registration fees, road taxes and television licences.  

Article 2 

Conditions relating to property 

1. For the purposes of this Directive, ‘personal property’ means property for the personal use 
of the persons concerned or the needs of their household. Such property must not, by reason 
of  its  nature  or  quantity,  reflect  any  commercial  interest,  nor  be  intended  for  an  economic 
activity  within  the  meaning  of  Article ⌦ 9(1)  and  Articles  10  to  13 ⌫  of ⌦ Council ⌫ 
Directive  ⌦ 2006/112/EC ⌫5.  However,  the  tools  or  instruments  necessary  to  the  person 
concerned for the exercise of his trade or profession shall also be treated as personal property. 

2. The exemption for which Article 1 makes provision shall be granted for personal property: 

(a) 

(b) 

which  has  been  acquired  under  the  general  conditions  of  taxation  in  force  in  the 
domestic  market  of  one  of  the  Member  States  and  which  is  not  the  subject,  on  the 
grounds  of ⌦ exit  from  the  Member  State  of  origin ⌫,  of  any  exemption  or  any 
refund of consumption tax. For the purposes of this Directive, goods acquired under 
the  conditions  referred  to  in  Article  ⌦ 151  of  Directive  2006/112/EC  with  the 
exception  of  point  (e)  of  the  first  subparagraph  of  paragraph  1  thereof ⌫  shall  be 
deemed to have met those conditions; 

(cid:208) 89/604/EEC Art. 1 pt. 1 
(adapted) 

of which the person concerned has had the actual use before the change of residence 
is  effected  or  the  secondary  residence  established.  In  the  case  of  motor-driven 
⌦ road ⌫  vehicles  (including  their  trailers),  caravans,  mobile  homes,  pleasure 
boats  and  private  aircraft,  Member  States  may  require  that  the  person  concerned 
should have had the use of them for a period of at least six months before the change 
of residence. 

For the goods referred to in the second sentence of point (a), Member States may require: 

(i) 

in the case of motor-driven ⌦ road ⌫ vehicles (including their trailers), caravans, 
mobile homes, pleasure boats and private aircraft, that the person concerned should 

5 

⌦ OJ L 347, 11.12.2006, p. 1. ⌫  

EN 

6 

   EN 

 
 
 
 
                                                 
have  had  the  use  of  them  for  a  period  of  at  least  12  months before  the  change  of 
residence; 

(ii) 

in the case of other goods, that the person concerned should have had the use of them 
for a period of at least six months before the change of residence. 

(cid:208) 83/183/EEC (adapted) 
(cid:206)1 89/604/EEC Art. 1 pt. 2 

3. The competent authorities shall demand proof that the conditions in paragraph 2 have been 
satisfied in the case of motor-driven ⌦ road ⌫ vehicles (including their trailers), caravans, 
mobile  homes,  pleasure  boats  and  private  aircraft.  In  the  case  of  other  property,  they  shall 
demand such proof only where there are grave suspicions of fraud. 

Article 3 

⌦ Introduction ⌫ conditions 

The  ⌦ introduction ⌫  of  the  property  may  be  carried  out  ⌦ all  at  once  or  in  stages ⌫ 
within the periods laid down in Articles 7, 8, 9 and 10 respectively. 

Article 4 

Obligations subsequent to ⌦ introduction ⌫ 

(cid:206)1 The motor-driven ⌦ road ⌫ vehicles (including their trailers), caravans, mobile homes, 
pleasure boats and private aircraft  ⌦ introduced ⌫ shall not be disposed of, hired out or 
lent during the period of 12 months following their ⌦ tax exempt introduction ⌫, except in 
circumstances  duly  justified  to  the  satisfaction  of  the  competent  authorities  of  the  Member 
State of ⌦ destination ⌫. 

Article 5 

Specific conditions for certain types of property 

(cid:208) 89/604/EEC Art. 1 pt. 3 
(adapted) 

1. Member States may impose limits on the ⌦ tax exempt introduction ⌫ of goods listed in 
Article 4(1) of ⌦ Council ⌫ Directive 69/169/EEC6. However, those limits may not be less 
than  four  times  the  quantities  shown  in  column  II  of  the  said  Article,  except  in  the  case  of 
tobacco  products,  the  ⌦ tax  exempt  introduction ⌫  of  which  may  be  limited  to  the 
quantities shown in the said column. 

6 

OJ L 133, 4.6.1969, p. 6. 

EN 

7 

   EN 

 
 
 
                                                 
2.  The  exemption  on  the  ⌦ introduction ⌫  of  riding  horses,  motor-driven  road  vehicles 
(including ⌦ their ⌫  trailers),  caravans,  mobile  homes,  pleasure  boats  and  private  aircraft 
shall be granted only if the private individual transfers his normal residence to the Member 
State of ⌦ destination ⌫. 

(cid:208) 83/183/EEC (adapted) 

Article 6 

General rules for determining residence 

1.  For  the  purposes  of  this  Directive,  ‘normal  residence’  means  the  place  where  a  person 
usually  lives,  that  is  for  at  least  185  days  in  each  calendar  year,  because  of  personal  and 
occupational ties or, in the case of a person with no occupational ties, because of personal ties 
which show close links between that person and the place where he is living. 

However,  the  normal  residence  of  a  person  whose  occupational  ties  are  in  a  different  place 
from his personal ties and who consequently lives in turn in different places situated in two or 
more Member States shall be regarded as being the place of his personal ties, provided that 
such person returns there regularly. This last condition need not be met where the person is 
living in a Member State in order to carry out a task of a definite duration. Attendance at a 
university or school shall not imply transfer of normal residence. 

2. Individuals shall give proof of their place of normal residence by any appropriate means, 
such as their identity card or any other valid document. 

3. Where the competent authorities of the Member State of ⌦ destination ⌫ have doubts as 
to the validity of a statement as to normal residence made in accordance with paragraph 2, or 
for the purpose of certain specific controls, they may ask for any information they require or 
for additional proof. 

⌦ CHAPTER ⌫ II 
⌦ Introduction ⌫ of personal property in connection with a 
transfer of normal residence 

Article 7 

1.  The  exemption  for  which  Article  1  makes  provision  shall  be  granted,  subject  to  the 
conditions laid down in Articles 2 to 5, in respect of personal property ⌦ introduced ⌫ by a 
private individual when transferring his normal residence. 

The  grant  of  the  exemption  shall,  without  prejudice  to  any  Community  transit  procedure 
which may apply, be subject to the drawing-up of an inventory of the property on plain paper 
accompanied,  if  the  State  so  requires,  by  a  declaration,  the  model  for  and  content  of  which 

(cid:208) 89/604/EEC Art. 1 pt. 4(b) 
(adapted) 

EN 

8 

   EN 

 
 
 
shall  be  defined  in  accordance  with  the  procedure  referred  to  in  Article ⌦ 248a ⌫  (2)  of 
⌦ Council ⌫  Regulation  (EEC)  No  ⌦ 2913/92 ⌫7.  No  reference  to  value  may  be 
demanded on the inventory of the property. 

(cid:208) 83/183/EEC (adapted) 
(cid:206)1 89/604/EEC Art. 1 pt. 4(c) 
(adapted) 
(cid:206)2 89/604/EEC Art. 1 pt. 5(a) 

2.  The  last  of  the  property  must  be  ⌦ introduced ⌫  not  later  than  12  months  after  the 
transfer  of  normal  residence.  (cid:206)1 Where,  in  accordance  with  Article  3,  the  property  is 
⌦ introduced  in  stages ⌫  within  that  period,  only  on  the  occasion  of  ⌦ the ⌫  first 
⌦ introduction ⌫ may Member States require the submission of a full inventory to which 
reference  may  also  be  made  in  the  event  of  subsequent  removals  by  other  customs  offices. 
Such inventory may be supplemented subject to the agreement of the competent authorities of 
the Member State of ⌦ destination ⌫.  

⌦ CHAPTER ⌫ III 
⌦ Introduction ⌫ of personal property in connection with the 
furnishing or relinquishment of a secondary residence 

Article 8 

1.  The  exemption  for  which  Article  1  makes  provision  shall  be  granted,  subject  to  the 
conditions laid down in Articles 2 to 5, for personal property ⌦ introduced ⌫ by a private 
individual to furnish a secondary residence. 

This exemption shall be granted only where: 

(a) 

(b) 

the  person  concerned  is  the  owner  of  the  secondary  residence  or  is  renting  it  for  a 
period of at least 12 months; 

the property ⌦ introduced ⌫ corresponds to the normal furniture of the secondary 
residence. 

2. The exemption shall also be granted, subject to the conditions mentioned in paragraph 1, 
where, following the relinquishment of a secondary residence, property is ⌦ introduced ⌫ 
to  the  normal  residence  or  to  another  secondary  residence,  provided  that  the  property  in 
question has actually been in the possession of the person concerned, and that he has had the 
use of it, (cid:206)2 before establishment of a second residence . 

The  last  of  the  property  must  be  ⌦ introduced ⌫  not  later  than  12  months  after  the 
secondary residence has been relinquished. 

7 

⌦ OJ L 302, 19.10.1992, p. 1. ⌫. 

EN 

9 

   EN 

 
 
                                                 
⌦ CHAPTER ⌫ IV 
⌦ Introduction ⌫ of property on marriage 

Article 9 

(cid:208) 89/604/EEC Art. 1 pt. 6(a) 
(adapted) 

1. Without prejudice to Articles 2 to 5, any person shall on marrying be entitled to exemption 
from the taxes referred to in Article 1(1) when ⌦ introducing ⌫ into the Member State to 
which he intends to transfer his normal residence personal property which he has acquired or 
of which he has had the use, provided that: 

(cid:208) 83/183/EEC (adapted) 

(a) 

(b) 

such  ⌦ introduction ⌫  takes  place  within  a  period  beginning  two  months  before 
the marriage date envisaged and ending four months after the actual marriage date; 

the person concerned provides evidence that his marriage has taken place or that the 
necessary preliminary formalities for the marriage have been put in hand. 

(cid:208) 89/604/EEC Art. 1 pt. 6(b) 
(adapted) 

2. Exemption shall also be granted in respect of presents customarily given on the occasion of 
a marriage which are received by a person fulfilling the conditions laid down in paragraph 1 
from  persons  having  their  normal  place  of  residence  in  a  Member  State  other  than  the 
Member State of ⌦ destination ⌫ . The exemption shall apply to presents of a unit value of 
not more than EUR 350 ⌦ . Member States may, however, grant an exemption of more than 
EUR 350, ⌫ provided that the value of each exempt present does not exceed EUR 1 400. 

(cid:208) 83/183/EEC (adapted) 
(cid:206)1 89/604/EEC Art. 1 pt. 7(b) 
(adapted) 

3. Member States may make the granting of the exemption dependent on the provision of an 
adequate guarantee, where property is ⌦ introduced ⌫ before the date of the marriage. 

4. Where the individual fails to provide proof of his marriage within four months of the date 
given for such marriage, the taxes shall be due on the date of ⌦ introduction ⌫. 

EN 

10 

   EN 

 
 
 
 
 
⌦ CHAPTER ⌫ V 
⌦ Introduction ⌫ of the personal property of a deceased person, 
acquired by inheritance 

Article 10 

By  way  of  derogation  from  Articles  2(2)  and  (3),  4  and  5(2),  but  without  prejudice  to  the 
other  provisions  contained  in  Articles  2,  3  and  5,  any  private  individual  who  acquires  by 
inheritance (causa mortis) the ownership or the beneficial ownership of personal property of a 
deceased person which is situated within a Member State shall be entitled to exemption from 
the  taxes  referred  to  in  Article  1(1)  when  ⌦ introducing ⌫  such  property  into  another 
Member State in which he has a residence, provided that: 

(a) 

such  individual  provides  the  competent  authorities  of  the  Member  State  ⌦ of 
destination ⌫ with a declaration issued by a notary or other competent authority in 
the  Member  State  of  ⌦ origin ⌫  that  the  property  he  is  ⌦ introducing  has 
been ⌫ acquired by inheritance; 

(b) 

the  property  is  ⌦ introduced ⌫  not  more  than  two  years  after  the  date  on  which 
such individual enters into possession of the property. 

⌦ CHAPTER ⌫ VI 
Final provisions 

Article 11 

1.  Member  States  shall  endeavour  to  reduce  as  far  as  possible  the  ⌦ introduction ⌫ 
formalities for private individuals within the limits and subject to the conditions laid down in 
this Directive and shall endeavour to avoid ⌦ introduction ⌫ formalities entailing controls 
which result in substantial unloading and reloading at the ⌦ entry into the Member State of 
destination ⌫ . 

2.  Member  States  may  retain  and/or  introduce  more  liberal  conditions  for  granting  tax 
exemptions than those laid down in this Directive, with the exception of those laid down in 
(cid:206)1 Article 2(2)(a) . 

3.  Without  prejudice  to  Article  2(2),  Member  States  may  not,  by  virtue  of  this  Directive, 
apply within the Community tax exemptions less favourable than those which they accord to 
imports by private individuals of personal property from third countries. 

Article 12 

⌦ 1. ⌫  Member  States  shall  communicate  to  the  Commission  the  text  of  the  main 
provisions  of  national  law  which  they  adopt  in  the  field  covered  by  this  Directive,  and  in 
particular  any  resulting  from  the  application  of  the  provisions  of  Article  11(2)  and  (3).  The 
Commission shall inform the other Member States of the latter provisions. 

EN 

11 

   EN 

 
⌦ 2. ⌫ Every two years the Commission shall, after consulting the Member States, send the 
⌦ European Parliament and the ⌫ Council a report on the implementation of this Directive 
in the Member States. 

(cid:208)  

Article 13 

Directive  83/183/EEC,  as  amended  by  the  Directives  listed  in  Annex  I,  Part  A,  is  repealed, 
without  prejudice  to  the  obligations  of  the  Member  States  relating  to  the  time-limits  for 
transposition into national law of the Directives set out in Annex I, Part B. 

References  to  the  repealed  Directive  shall  be  construed  as  references  to  this  Directive  and 
shall be read in accordance with the correlation table in Annex II. 

This Directive shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 14 

(cid:208) 83/183/EEC Art. 13 

Article 15 

This Directive is addressed to the Member States. 

Done at Brussels, […] 

For the Council 
The President 
[…] 

EN 

12 

   EN 

 
 
 
 
 
 
(cid:207) 

ANNEX I 

Part A 

Repealed Directive with list of its successive amendments 
(referred to in Article 13) 

Council Directive 83/183/EEC 
(OJ L 105, 23.4.1983, p. 64) 

Council Directive 89/604/EEC 
(OJ L 348, 29.11.1989, p. 28) 

Council Directive 91/680/EEC 
(OJ L 376, 31.12.1991, p. 1) 

Council Directive 92/12/EEC 
(OJ L 76, 23.3.1992, p. 1) 

Only as regards Article 2(2), third 
indent  

Only as regards Article 23(3), second 
indent  

Part B 

List of time-limits for transposition into national law 
(referred to in Article 13) 

Directive 

Time-limit for transposition 

83/183/EEC 

89/604/EEC 

91/680/EEC 

92/12/EEC 

1 January 1984 

1 July 1990 

1 January 19931 

1 January 19932 

_____________ 

1 

2 

Member  States  shall  bring  into  force  such  laws,  regulations  and  administrative  provisions  as  are 
necessary for their arrangements thus adapted to Article 1, points 1 to 20 and 22 to 24 and Article 2 of 
Directive 91/680/EEC to enter into force on 1 January 1993. 
With  regard  to  Article  9(3)  the  Kingdom  of  Denmark  is  authorised  to  introduce  the  laws, regulations 
and  administrative  provisions  required  for  complying  with  this  provision  by  1  January  1993  at  the 
latest. 

EN 

13 

   EN 

 
 
 
 
                                                 
ANNEX II 

CORRELATION TABLE 

Directive 83/183/EEC 

This Directive 

Article 1(1) 

- 

- 

Article 1(2) 

Article 2(1) 

Article 1(1) 

Article 1(2)(a) 

Article 1(2)(b) 

Article 1(2)(c) 

Article 2(1) 

Article 2(2), first subparagraph, point (a) 

Article 2(2), first subparagraph, point (a) 

Article 2(2), first subparagraph, point (b) 

Article 2(2), first subparagraph, point (b) 

Article 
introductory wording 

2(2), 

second 

subparagraph, 

Article 
introductory wording 

2(2), 

second 

subparagraph, 

Article  2(2),  second  subparagraph,  first 
indent 

Article 2(2), second subparagraph, point (i) 

Article  2(2),  second  subparagraph,  second 
indent 

Article 
point (ii) 

2(2), 

second 

subparagraph, 

Article  2(2),  second  subparagraph,  final 
wording 

- 

Article 2(3) 

Articles 3 to 6 

Article 7(1)(a) 

Article 7(1)(b) 

Article 7(2) 

Article 2(3) 

Articles 3 to 6 

Article 7(1), first subparagraph 

Article 7(1), second subparagraph 

Article 7(2) 

Article 8(1), first subparagraph  

Article 8(1), first subparagraph 

Article 
introductory wording 

8(1), 

second 

subparagraph, 

Article 
introductory wording 

8(1), 

second 

subparagraph, 

Article 8(1), second subparagraph, points (i) 
and (ii) 

Article 
points (a) and (b) 

8(1), 

second 

subparagraph, 

Article 8(2) 

Article 8(2) 

EN 

14 

   EN 

 
Articles 9, 10 and 11 

Articles 9, 10 and 11 

Article 12(1) 

Article 12(2) 

Article 12(3) 

- 

- 

Article 13 

- 

- 

- 

Article 12(1) 

Article 12(2) 

Article 13 

Article 14 

Article 15 

Annex I 

Annex II 

_____________ 

EN 

15 

   EN