CELEX: 51988PC0297
Language: en
Date: 1988-05-26
Title: 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

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 r e c i t a l s u n c h a n g e d
                                                                     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;
                           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:
                                                  I n d e n t (a) u n c h a n g e d
    (b) The following paragraph 2 is added:                               (b) The following paragraph 2 is added:
        '2.    Notwithstanding the first sentence of                           '2.     Notwithstanding the first sentence of
        paragraph 1 (b), a resident of the Member State                        paragraph 1 (b), a resident of the Member State
        of temporary importation may use in that                               of temporary importation may use in that
        Member State a private vehicle registered in                            Member State a private vehicle registered in
        another Member State when the individual who                            another Member State during periods when the
         imported it is on board. Members of the family of                      individual having imported the vehicle is in that
        the individual who reside in the Member State of                        Member State.'
         temporary importation may also use that vehicle
        during periods when the individual having
        imported the vehicle is in that Member State.'
 ---pagebreak--- N o C 184/10                           Official Journal of the European Communities                                         14. 7. 88
                         INITIAL TEXT                                                            MODIFIED TEXT
3. In Article 4:                                                       3. In Article 4:
                                            I n d e n t s (a) a n d (b) u n c h a n g e d
   (c) Paragraph 2 becomes paragraph 3, and                   the          (c) Paragraph 2 becomes paragraph 3, and               the
       following is inserted as paragraph 2:                                     following is inserted as paragraph 2:
       '2.    A private vehicle registered in another                            '2.    A private vehicle registered in another
       Member State and temporarily imported by an                               Member State and temporarily imported by an
       individual having his normal residence in the                             individual having his normal residence in the
       Member State of temporary importation shall be                            Member State of temporary importation shall be
       exempt from the taxes specified in Article 1 where                        exempt from the taxes specified in Article 1 where
       the vehicle belongs to or is hired by an under-                           the vehicle belongs to or is hired by an under-
       taking established in the Member State in which it                        taking established in the Member State in which it
       is registered.                                                            is registered.
       Members of the family of the individual who                               Members of the family of the individual who
       reside in the Member State of temporary                                   resides in the Member State of temporary
       importation may also use the vehicle during periods                       importation may use in that Member State the
       in which the individual having imported the vehicle                       private vehicle registered in another Member State
       is in the Member State of temporary importation.'                         during periods when the individual having
                                                                                 imported the vehicle is in that Member State.'
                                                    I n d e n t (d) u n c h a n g e d
4. In Article 5:                                                       4. In Article 5:
   (a) In paragraph 1 (b) the following sentences are                       (a) In paragraph 1 (b) the following sentences are
       added:                                                                    added:
       'Such exemption shall apply whatever changes                              'Such exemption shall apply whatever changes
       subsequently occur in the matrimonial situation of                        subsequently occur in the matrimonial situation of
       the beneficiary. Such private vehicle may also be                         the beneficiary. Such private vehicle may also be
       used by the student's spouse.'                                            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                         (b) The following two subparagraphs are added to
       paragraph 1:                                                              paragraph 1:
       '(c) where a private vehicle registered is another                        '(c) where a private vehicle registered in another
             Member State is used by a resident of the                                Member State is used by a resident of the
             Member State of temporary importation                                    Member State of temporary importation
             following the temporary immobilization of                                following the temporary immobilization of
             his own vehicle as a result of a breakdown or                            his own vehicle as a result of a breakdown or
             accident in that other Member State. Such                                accident in that other Member State. Such
             exemption shall be granted for the period                                exemption shall be granted for the period
             during which the vehicle is being repaired;                              during which the vehicle is being repaired;
             such period may not be more than two                                     such period may not be more than two
             months. Member States may require benefi-                                months, unless the vehicle is retained in
             ciaries to provide evidence of the immobili-                             connection with police investigations. Member
             zation of the vehicle (accident report, repair                            States may require beneficiaries to provide
             bill);'                                                                   evidence of the immobilization of the vehicle
                                                                                       (accident report, repair bill);'
 ---pagebreak--- 14. 7. 88                               Official Journal of the European Communities                                  N o C 184/11
                         INITIAL TEXT                                                             MODIFIED TEXT
                                                     I n d e n t (d) u n c h a n g e d
                                             R e s t of P a r a g r a p h 4 u n c h a n g e d
                                             P a r a g r a p h s 5 and 6 u n c h a n g e d
7. (a) Article 10 shall become Article 12. The following                  7. Article 10 shall become Article 12. The following
       sentence is added to Article 12 (2):                                  sentence is added to Article 12 (2):
       'In particular, where two (or more) Member                                  'In particular, where two (or more) Member
       States claim that the same person has his normal                            States claim that the same person has his normal
       residence, as defined in Article 7, in their                                residence, as defined in Article 7, in their
       territory, the authorities of those States shall                            territory, the authorities of those States shall
       consult each other to decide which residence                                consult each other to decide which residence
       should be used for the purposes of taxing the                               should be used for the purposes of taxing the
       vehicle.'                                                                  vehicle.'
   (b) In Article 12 (4) the words 'Every two years' are                     Deleted.
        replaced by the words 'Every five years'.
                                                    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.'
                                                    R e s t of t e x t u n c h a n g e d