CELEX: 51986PC0584
Language: en
Date: 1986-12-12
Title: PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING FOR A FIRST TIME DIRECTIVE 83/183/EEC ON TAX EXEMPTIONS APPLICABLE TO PERMANENT IMPORTS FROM A MEMBER STATE OF THE PERSONAL PROPERTY OF INDIVIDUALS

No C 5/2                                Official Journal of the European Communities                                    9.1.87
                                                                II
                                                        (Preparatory Acts)
                                                  COMMISSION
              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
                                                       COM(86) 584 final
                              (Submitted by the Commission to the Council on 16 December 1986)
                                                          (87/C 5/02)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                            of the normal residence; whereas it is necessary to ease
                                                                    the existing rules relating to the period of use of
                                                                    imported property and to the quantitative limits on
Having regard to the Treaty establishing the European               certain items,
Economic Community, and in particular Article 99
thereof,
                                                                    HAS ADOPTED THIS DIRECTIVE:
Having regard to the proposal from the Commission,
                                                                                              Article 1
                                                                    Council Directive 83/183/EEC of 28 March 1983 is
Having regard to the opinion of the European Par-
                                                                    hereby amended as follows:
liament,
                                                                    1. In Article 2:
Having regard to the opinion of the Economic and
Social Committee,                                                      Paragraph 2 (b) shall be deleted and replaced by the
                                                                       following:
Whereas, when it adopted Directive 83/183/EEC of 28                    '(b) of which the person concerned has had the use in
March 1983 ('), the Council undertook to adopt unani-                       the Member State from which it is being
mously, on a proposal from the Commission, provisions                       exported. In the case of motor-driven vehicles
permitting a substantial relaxation and even the removal                    (including their trailers), caravans, mobile homes,
of the formalities relating to the grant of tax exemptions                  pleasure boats and private aircraft which were
applicable to permanent imports from a Member State of                      first supplied subject to VAT less than four years
the personal property of individuals; whereas the ad hoc                    before the date of importation, Member States
Committee on a People's Europe, in its first report (2),                    may require that the person concerned should
endorsed by the Brussels European Council of 29 and 30                      have had the use of them for a period of at least
March 1985, invited the Commission to present such a                        six months before the change of residence.
proposal;                                                                   However, for the goods referred to in the second
                                                                            sentence of (a), Member States may extend the
                                                                            above period to 12 months.'
Whereas it is necessary to facilitate the free movement of
persons within the Community as far as possible;                    2. Article 4 shall be deleted.
Whereas, pending the abolition of tax frontiers required            3. In Article 5:
to achieve a true internal market, it is necessary to
harmonize and relax certain formalities necessary for the              Paragraph 1 shall be deleted and replaced by the
grant of the import exemption provided for in Directive                following paragraph:
83/183/EEC, particularly as regards the drawing up of
an inventory of the property and proof of the existence                '1.    Member States may impose limits on the duty-
                                                                       free importation of goods listed in Article 4 (1) of
                                                                       Directive 69/169/EEC (3). However, those limits may
(') OJ No L 105, 23. 4. 1983, p. 64.
O Doc. SN 484/6/85 (EDC) — Report to the Brussels
    European Council of 29 and 30 March 1985.                          O O J N o L 133, 4.6. 1969, p. 6.
 ---pagebreak--- 9.1.87                                 Official Journal of the European Communities                                       No C 5/3
   not be less than four times the quantities shown in            6. In Article 9
   column II of the said Article, except in the case of
   tobacco products, the duty-free importation of which               (a) in paragraph 1, the words 'By derogation from
   may be limited to the quantities shown in the said                      the second indent of Article 2 (2) (b)' shall be
   column.'                                                                deleted; the two words 'but' and 'other' in line 2
                                                                           are also deleted; the words 'acquired or which
4. In Article 7:                                                           came into his possession less than three months
                                                                           previously' in paragraph 1 shall be deleted and
                                                                           replaced by the words: 'acquired or of which he
   (a) Paragraph 1 shall become paragraph 1 (a);                           had the use';
   (b) The following subparagraphs (b) and (c) shall be               (b) in paragraph 2, the amount '200 ECU' referred to
       added:                                                              in the second sentence shall be replaced by the
       '(b) the grant of the exemption shall be subject to                 words: 'the amount of the exemption laid down in
            the drawing up of an inventory of goods on                     Article 2 (1) of Directive 69/169/EEC. (')';
            plain paper accompanied by a declaration,                      the amount '200 ECU' referred to in the third
            drafted in accordance with the specimen                        sentence shall be replaced by the words: 'this
            annexed to this Directive and in one of the                    amount'; the amount '1 000 ECU' shall be
            official  languages of the          Community                  replaced by the words: 'four times the value laid
            accepted by the competent authorities in the                   down in the said Article'.
            Member State in which the formalities
            relating to entry for home use are carried
                                                                           (') OJNo L 133, 4. 6. 1969, p. 6.
            out. No reference to value shall be included
            on the inventory of goods;
                                                                  7. In Article 11 (1):
        (c) on the occasion of a transfer of normal
            residence, Member States may not demand
                                                                      The words 'Until the entry into force of the
            proof of the former normal residence in the
                                                                      Community tax rules adopted pursuant to Article
            country of provenance.'
                                                                      14 (2) of Directive 7 7 / 3 8 8 / E E C shall be deleted.
   (c) The following      sentence   shall       idded   to
       paragraph 2:                                               8. The specimen declaration mentioned in Article 7 (1) (b)
                                                                      is annexed to this Directive.
       'Where, in accordance with Article 3, the
       property is imported in a number of operations
       within the period referred to above, Member                                           Article 2
       States may not require that a complete inventory
       be produced on the occasion of the first import            1.     Member States shall bring into force the laws, regu-
       operation or that subsequent operations be                 lations and administrative provisions necessary to comply
       conducted through the same frontier-crossing               with this Directive by 1 July 1987 at the latest. They
       point.'                                                    shall forthwith inform the Commission thereof.
5. In Article 8 (2):                                              2.     Member States shall inform the Commission of the
                                                                  provisions which they adopt to implement this Directive.
   (a) The words 'for a period of at least 12 months' at
       the end of the first subparagraph shall be deleted;                                   Article 3
   (b) the third subparagraph shall be deleted.                   This Directive is addressed to the Member States.
 ---pagebreak--- N o C 5/4                                   Official J o u r n a l of the E u r o p e a n Communities                      9.1.87
                                                                      ANNEX
          Declaration relating to the removal of property without payment of duties and taxes on the transfer of
                                                normal residence between Member States
              (Please refer to the explanatory notes of the Member State of importation before completing the declaration)
          1. Surname and forenames of declarant:
          2. Name and address of removal firm or agent (where applicable):
          3. Previous normal residence in the country of provenance:
              Address:
              Occupied from:                                        to:
          4. New normal residence:
              Address:
              Intended date of transfer of normal residence:
          5. Declaration
              I, the undersigned, hereby declare that the property shown in the inventory:
              (a) has been used by me in the Member State of provenance. I further declare that the following
                   item(s):
                   —   motor-driven vehicle
                   —   caravan                       which was (were) first supplied subject to VAT less than four years
                   —   pleasure boat                 before the date of removal,
                   —   private aircraft (')
                   has (have) been used by me personally since                              (2);
              (b) was acquired under normal market conditions (including payment of taxes) and that no exemption
                   from or refund of tax has been or is granted in respect of the definitive export from the country of
                   provenance.
              I hereby certify that the information given above is accurate.
              At                                                  Date
                                                                                                         Signature
          (') Delete as appropriate.
          (2) Indicate the date.