CELEX: 51999PC0165
Language: en
Date: 1999-04-15
Title: Amended proposal for a Council Directive 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

Avis juridique important

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51999PC0165

Amended proposal for a Council Directive 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/99/0165 final - CNS 98/0025 */  

Official Journal C 145 , 26/05/1999 P. 0006

Amended proposal for a Council Directive 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(1)(1999/C 145/06)(Text with EEA relevance)COM(1999) 165 final - 98/0025(CNS)(Submitted by the Commission pursuant to Article 189a(2) of the EC Treaty on 16 April 1999)>Original text>THE COUNCIL OF THE EUROPEAN UNION,>Amended text>THE COUNCIL OF THE EUROPEAN UNION,>Original text>Having regard to the Treaty establishing the European Community, and in particular Article 99 thereof,>Amended text>Having regard to the Treaty establishing the European Community, and in particular Article 99 thereof,>Original text>Having regard to the proposal from the Commission,Having regard to the opinion of the European Parliament,Having regard to the opinion of the Economic and Social Committee,Recital 1Whereas, in the single market, tax obstacles to the free movement of persons and their personal property, including motor vehicles, should be removed;Recital 2Whereas, at present, Community law regarding the tax treatment of private motor vehicles used temporarily in a Member State other than that in which they are registered is unnecessarily restrictive in the context of the principles of the single market;Recital 3Whereas, furthermore, present Community law covering the tax treatment of motor vehicles belonging to persons transferring residence from one Member State to another can place an unnecessary administrative burden on such persons to prove that a liability to pay tax does not exist;Recital 4Whereas, accordingly, the terms of the exemptions provided by Council Directive 83/182/EEC on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another(2) and Council Directive 83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals(3) do not reflect the present needs concerning free circulation of persons and of goods;Recital 5Whereas, in any event, Directives 83/182/EEC and 83/183/EEC no longer accurately cover the systems of taxation of motor vehicles applied by Member States since the introduction of the single market; whereas their application to exemption from VAT has already been repealed by Article 2 of Council Directive 91/680/EEC supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers(4); whereas, in practice, problems concerning taxation of property following a transfer of residence are confined to motor vehicles and it is thus no longer necessary to lay down rules for other goods, whereas permanent exemptions other than in connection with transfer of residence need no longer be provided for;Recital 6Whereas, however, abuses caused by the differing levels of taxation of motor vehicles between Member States should be prevented; whereas, therefore, it is still necessary to provide for certain restrictions on temporary use by residents of vehicles registered in other Member States;Recital 7Whereas, therefore, the provisions of Directives 83/182/EEC and 83/183/EEC require updating and these Directives should be repealed and replaced by a single, consolidated Directive;Recital 8Whereas Member States should not charge taxes on private motor vehicles moved to their territory from other Member States by individuals transferring residence from such Member States;Recital 9Whereas Member States should not charge taxes on private motor vehicles registered in other Member States where such vehicles are used temporarily on their territory, in certain defined circumstances;Recital 10Whereas for the purposes of determining liability to tax it is necessary to define the place of normal residence of the vehicle user;Recital 11Whereas in the case of transfer of residence, no tax should be payable in the new Member State, subject to certain conditions and provided the vehicle has been acquired in accordance with the tax rules of the first Member State;Recital 12Whereas temporary use in another Member State without payment of taxes should be permitted for a period of six months in any 12; whereas, in the case of a person whose professional ties are in another Member State, this should be increased to nine months;Recital 13Whereas it is necessary, in the interests of the internal market, to introduce some flexibility concerning the use of rental vehicles in Member States other than that of registration, subject to certain conditions; whereas, furthermore, it is necessary to expressly provide for use of vehicles by certain persons other than the owner, and whereas it is necessary, in certain circumstances, to allow use by a resident of a Member State a vehicle registered in another Member State;Recital 14Whereas it is necessary to provide rules governing the temporary use of a private vehicle in another Member State for business purposes;>Amended text>Unchanged>Original text>Recital 15Whereas vehicles which, during temporary use in another Member State, are irretrievably damaged should not incur liability to taxation as a result;>Amended text>Recital 15Whereas, 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;>Original text>Recital 16Whereas persons who wish to use vehicles in a Member State other than that of their place of residence should be entitled to register vehicles in such Member States; whereas, in such cases, taxes shall be payable in the Member State of registration; whereas, furthermore, the Member State of residence of the owner may prohibit use of such vehicles on its territory;>Amended text>Unchanged>Original text>Recital 17Whereas, in cases where infringements of the rules are encountered, any sanctions imposed shall be proportionate to the offence;>Amended text>Recital 17Whereas, 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;>Original text>Recital 18Whereas, in cases where Member States are entitled to impose registration or similar taxes on used vehicles arriving from other Member States, they shall ensure that the tax charged does not exceed the residual amount of tax contained in the value of similar vehicles on the domestic market, in accordance with article 95 of the Treaty;Recital 19Whereas, in cases of dispute, the competent authorities of the relevant Member States shall consult with each other; whereas, furthermore, in such cases tax should not be imposed pending the outcome of such consultations by the relevant competent authorities; whereas if no agreement is reached between the competent authorities, the Commission should decide on the matter;>Amended text>Unchanged>Original text>HAS ADOPTED THIS DIRECTIVE>Amended text>HAS ADOPTED THIS DIRECTIVE>Original text>TITLE IGeneral provisionsArticle 1 to Article 15>Amended text>TITLE IGeneral provisionsUnchanged(1) OJ C 108, 7.4.1998, p. 75.(2) OJ L 105, 23.4.1983, p. 59.(3) OJ L 105, 23.4.1983, p. 64.(4) OJ L 376, 31.12.1991, p. 1.