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

No C 179/8                              Official Journal of the European Communities                                     i. 7.
                                                                     II
                                                             (Preparatory Acts)
                                                    COMMISSION
              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 (')
                                                           COM(88) 298 final
              (Submitted by the Commission to the Council on 30 May 1988 pursuant to the third paragraph of
                                                 Article 149 of the EEC Treaty)
                                                               (88/C 179/14)
              (') OJ No C 5, 9. 1. 1987, p. 3.
                         INITIAL TEXT                                                         MODIFIED TEXT
                                           Preamble and recitals u n c h a n g e d
                           Article 1                                                            Article 1
Council Directive 83/183/EEC of 28 March 1983 is                        Council Directive 83/183/EEC of 28 March 1983 is
hereby amended as follows:                                              hereby amended as follows:
1. In Article 2, paragraph 2 (b) shall be deleted and                   1. 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 of motor-driven vehicles                           exported.'
        (including their trailers), caravans, mobile homes,
        pleasure boats and private aircraft which were first
        supplied subject to VAT less than four years before
        the date of importation, 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. However, for the goods
        referred to in the second sentence of (a), Member
        States may extend the above period to 12 months.'
                                              P a r a g r a p h s 2 to 5 u n c h a n g e d
 ---pagebreak--- 8. 7. 88                               Official Journal of the European Communities                                     No C 179/9
                         INITIAL TEXT                                                            MODIFIED TEXT
6. In Article 9:                                                       6. In Article 9:
                                                    I n d e n t (a) u n c h a n g e d
    (b) in paragraph 2, the amount '200 ECU'—                               (b) in paragraph 2, the amount '200 ECU' referred
         referred to in the second sentence shall be                              to in the second sentence shall be replaced by the
         replaced by the words: 'the amount of the                                words: 'four times the value laid down in Article
         exemption laid down in Article 2 (1) of Directive                        2 (1) of Directive 69/169/EEC O ' .
         69/169/EEC O ' ; the amount '200 ECU' referred
         to in the third sentence shall be replaced by the
         words: 'this amount'; the amount '1 000 ECU' shall
         be replaced by the words: four times the value laid
         down in the said Article'.
                                            P a r a g r a p h s 7 and 8 u n c h a n g e d
                                                     Article 2 unchanged
                                                                       Article 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 new article 4 is inserted:
                                                                        'Article 4
                                                                       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 applicable to
                                                                       permanent imports from a Member State of the personal
                                                                       property of individuals.'
                                                  Rest of t e x t u n c h a n g e d
(') OJ No L 133, 4. 6. 1969, p. 6                                      (') OJ No L 133, 4. 6. 1969, p. 6.