CELEX: 51988PC0298
Language: en
Date: 1988-05-26
Title: Amendments to the proposal for a COUNCIL DIRECTIVE amending for the first time Directive 83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (presented by the Commission pursuant to the third paragraph of Article 149 of the EEC Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 298
Vol. 1988/0115
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 ---pagebreak---   COMMISSION OF THE EUROPEAN COMMUNITIES
                                                COM ( 88 ) 298 final
                                                Brussels , 26 May 1988
                     Amendments   to the proposal      for a
                               COUNCIL   DIRECTIVE
       amending for the first time Directive 83 / 183 / EEC on tax
     exemptions applicable to permanent imports from a Member
              State of the personal property of individuals
     ( presented by the Commission pursuant to the third     paragraph
                     of Article 149 of the EEC Treaty )
                          I
:                         ii'
 ---pagebreak--- EXPLANATORY     MEMORANDUM
On     12 December     1986  the  Commission  transmitted   to  the
Council a proposal for a Directive amending for the first
time Directive 83 / 183 / EEC on tax exemptions applicable to
permanent      imports from a Member State of the personal
property of individuals ( 1 ).
The Economic and Social Committee endorsed the proposal
on     14 April    1987(2 ),   whereas Parliament ,    while being
amenable , to the principle underlying the proposal ,           put
forward a number of amendments           in   its   opinion of 27
October    1 987(3 ) .
First ,    Parliament is seeking deletion of the requirement
that      motor-driven vehicles ,       caravans ,   mobile homes ,
pleasure boats and private aircraft must be used for a
period of six months in order to qualify for exemption .
In addition , as regards the exemption for presents given
on     the occasion of marriage , it proposed that the amount
in      question be       raised and     that ,   accordingly , the .
exemption ceiling currently in force be abolished .
Lastly ,     it requested the insertion of a new paragraph to
the effect that         the restrictions on importation provided
for in the Directive will           cease to apply as from 1
January    1993 .
The Commission has taken up these amendments .
 ( 1 ) OJ No C 5 of 9 January 1987 .
 ( 2 ) OJ No C 150 of 9 June 1987 .
 (3 )  OJ No C 318 of 30 November 1987 .
 ---pagebreak---                                            Airendmon w s       to the proposai                for a
                                                        ' COUNCIL      DIRECTIVE
                   amending for the first time Directive H3 / 1 03 / EEC on tax
                 exemptions applicable to permanent imports from a Member
                            State of the personal property of individuals
                    (presented by the Commission pursuant to the third paragraph
                                                 of Article 149 of the EEC Treaty )
                    Initial text <                                                            Modified text
                                                    Prcamblc and récitais unchangcd
                          ARTICLE I                                                              ARTICLE I
Council Directive 8.V 1 83/EEC of 28 March 1 983 is here ¬            Council Directive 83/ 1 83/ EEC of 28 March 1983 is here¬
by amended as follows:                                                by amended as follows:
 l.  In Article 2, paragraph 2(b) shall be deleted and                 I.  In Article 2, paragraph 2(b) shall be deleted and
     replaced by the following:                                            replaced by the following:
    ‘(b) of which the person concerned has had the use in                  *(b) of which the person concerned has had the use in
          the Member State from which it is being                                the Member State from which it is being
          exported. In the case ofmotor-driven vehicles (in ¬                    exported.’
          cluding their trailers), caravans, mobile homes,
          pleasure boats and private aircraft which were
          first supplied subject to VA T less than four years
          before the date of importation. Member States
          may require that the person concerned should
          have had the use ofthemfor a period ofat least six
          months before the change of residence. However,
         for the goods referred to in the second sentence of
         fa). Member States may extend the above period
         to 12 months.’
                                                   PARAGRAPHS 2 to 5 unchanged
6   In Article 9 :                                                    6.  In Article 9:
                                                        INDENT ( a ) unchanged
    (b) in paragraph 2. the amount ‘200 ECU’ referred to                  (b) in paragraph 2. the amount ‘200 ECU' referred to
         in the second sentence shall be replaced by the                        in the second sentence shall be replaced by the
         words: " the amount ofthe exemption laid down in                      words: 'four times the value laid down in Article
         Article 2(1 ) of Directive 69/ 1 69/EEC ( ' ), the                    2 ( I ) of Directive 69/ 169/ EEC ( ')’•
         amount '200 ECU’ referred to in the third sen ¬
         tence shall be replaced by the words: 'this
         amount’: the amount ‘1000 ECl 1 ' shall he
         replaced by the words: four times the value laid
        down in the said Article'.
                                                 PARAGRAPHS 7 and 8 unchanged
                 O   OJ No 1. 133. 4 . C 1969 , p. 6.
 ---pagebreak---                                             Modified text
Initial text
                  Article 2 unchanged
                            Artcle 3 becomes Article 5 .
                            A new Article 3     is  inserted :
                                       Article    3
                            As from 1      January 1993 , the
                            importation      of goods       for
                            which      an    exemption        is
                            provided      for       in     this
                            Directive      shall    no   longer
                            give rise to the charging of
                            VAT ,   excise duties and other
                            consumption       taxes       which
                            normally apply to such goods
                            on importation .
                             A now article A is inserted :
                                            Article A
                            The Council shall publish , according ic-
                            the agreed procedure , in the L senes ci
                            the Official Journal , a consolidated
                            version of the directives concerning ' tax
                            exemptions applicable to permanent
                            imports from a Member State of the
                            personal property of individuals
             Rest  of text unchanged
                                                                      U
 ---pagebreak---          FICHE D' IMPACT SUR LA COMPETITIVITE ET L' EMPLOI
Cette proposition est présentée suite aux amendements formulés par le
Parlement européen et constitue un élément de réalisation de l' Europe
sans frontières telle que définie par l' Acte Unique . L' impact sur la
compétitivité et l' emploi dans la Communauté est négligeable .