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. (presented to the Council by the Commission under Article 149(3) of the Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 297
Vol. 1988/0115
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 concernant
l'ouverture au public des archives historiques de la Communauté économique européenne et de
la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, p. 1) modifié en dernier
lieu par le règlement (UE) 2015/496 du Conseil du 17 mars 2015 (JO L79 du 25. 3.2015, p. 1), ce
dossier est ouvert au public. Le cas échéant, les documents classifiés présents dans ce dossier
ont été déclassifiés conformément à l'article 5 dudit règlement ou sont considérés déclassifiés
conformément aux articles 26(3) et 59(2) de la décision (UE, Euratom) 2015/444 de la
Commission du 13 mars 2015 concernant les règles de sécurité aux fins de la protection des
informations classifiées de l'Union européenne.
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
the opening to the public of the historical archives of the European Economic Community and the
European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as last amended by Council
Regulation (EU) 2015/496 of 17 March 2015 (OJ L 79, 27.3.2015, p. 1), this file is open to the
public. Where necessary, classified documents in this file have been declassified in conformity
with Article 5 of the aforementioned regulation or are considered declassified in conformity with
Articles (26.3) and 59(2) of the Commission Decision (EU, Euratom) 2015/444 of 13 March 2015
on the security rules for protecting EU classified information.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar
1983 über die Freigabe der historischen Archive der Europäischen Wirtschaftsgemeinschaft und
der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983, S. 1), zuletzt geändert durch die
Verordnung (EU) Nr. 2015/496 vom 17. März 2015 (ABI. L 79 vom 25.3.2015, S. 1), ist dieser Akt
der Öffentlichkeit zugänglich. Soweit erforderlich, wurden die Verschlusssachen in diesem Akt in
Übereinstimmung mit Artikel 5 der genannten Verordnung freigegeben; beziehungsweise werden
sie auf Grundlage von Artikel 26(3) und 59(2) der Entscheidung der Kommission (EU, Euratom)
2015/444 vom      13.   März 2015     über die   Sicherheitsvorschriften für den Schutz von  EU-
Verschlusssachen als herabgestuft angesehen.
 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                      COM ( 88 ) 297 final
                                      Brussels , 26 May 1988
                    Amended proposai 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 .
      ( presented to the Council by the Commission under
                 Article 149(3 ) of the Treaty )
 ---pagebreak--- EXPLANATQRY MEMORANDUM
On 2 February 1987 , the Commission sent the Council a
proposal for a Directive amending for the first time
Directive 83 / 182 on tax exemptions within the Community
for certain means of transport temporarily imported into
one Member State from another * 1 ’ .
The Economic       and   Social   Committee   delivered     a favourable
opinion on this proposal on 13 May 1987 < 2 > ; Parliament
was in favour of the proposal in principle during its
second reading , but suggested some amendments in its
opinion delivered on 27 October 1987 ts > . First of all ,
Parliament        proposes      the    addition    of     two    recitals
referring to the need to remove fiscal frontiers within
 the Community . Parliament also requests that a private
vehicle , registered in one Member State , may be used by
any resident of the Member State of temporary importation
while      the     person     who     imported     the     vehicle    for
professional or private reasons is in that                Member State .
Also it has suggested that private cars                  imported by a
student should not only be useable by his                or her spouse
but also by a " cohabitee ". In addition it               has suggested
that a resident of one Member State             should be allowed to
use    there   a vehicle      from    another   Member     State   for a
period longer than two months if his own vehicle has been
retained because of a police enquiry .
Lastly ,   the European Parliament asks           for   the reports on
the application of the Directive in the Member States to
continue to be made every two years and for a codified
text of the Directive to be published by the Commission
and the Council        in the " L " series of the Official        Journal
after    the   amending     Directive     has  been    adopted    by  the
Council .
The Commission agrees with most of these amendments
without change . For two of them ( the " cohabitee " of a
student and publication in the Offical Journal ) modified
versions are proposed .
* 1 » OJ No C     53 , 28 February 1 987
t2 >  OJ No C   1 80 ,   8 August     1 987
<3>   OJ No C   318 , 30 November 1 987
 ---pagebreak---                                      Amended proposai 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 .
              ( presented to the Council by the Commission under
                               Article 149(3 ) of the Treaty )
                 Initial text                                                   Modified text
                                                       Preamble unchanged
                                                First to fifth recitals unchanged
                                                                      Whereas account should be taken of the objective of abol­
                                                                      ishing the imposition of tax on the importation and the
                                                                      remission of tax on export action in trade between Mem¬
                                                                      ber 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 I
 Directive 83/ 132/EEC is hereby amended as follows:                 Directive 83/ 132/EEC is hereby amended as follows:
                                                  PARAGRAPH 1 unchanged
2.     In Article 3 :                                                2.   In Article 3 :
                                                    INDENT ( a ) unchanged
      ( b) The following paragraph 2 is added:                            ( b) The following paragraph 2 is added :
            '2.     Notwithstanding the first sentence of para­                 ‘2. Notwithstanding the first sentence of para­
            graph 1(b), a resident of the Member State of                       graph 1(b), a resident of the Member State of
            temporary importation may use in that Member                        temporary importation may use in that Member
            State a private vehicle registered in another                       State a private vehicle registered in another
            Member State when the individual who imported                       Member Slate during periods when the indivi­
            it is on board. Members ofthefamily ofthe indiv¬                    dual having imported the vehicle is in that Mem­
            idual who reside in the Member State oftempora¬                     ber Stale.’
            ry importation may also use that vehicle during
            periods when the individual having imported the
            vehicle is in that Member Stale.’
3.   In Article 4 :                                                 3.   In Article 4 :
                                              INDENTS ( a )        ( b ) unchanged
    ( c ) Paragraph 2 becomes paragraph 3 , and the fol­                 (c) Paragraph 2 becomes paragraph 3, and the fol­
           lowing is inserted as paragraph 2:                                  lowing 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 norma! residence in the                      individual having his normal residence in the
           Member State of temporarily importation shall                      Member State of temporarily importation shall
           be exempt from the taxes specified in Article I                    be exempt from the taxes specified in Article I
          where the vehicle belongs to or is hired by an                      where the vehicle belongs to or is hired by an
          undertaking established in the Member Stale in                      undertaking established in the Member Stale in
          which it is registered.                                             which it is registered.                           ^
 ---pagebreak---                  Initial text                                                      Modified text
         Members of the family of the individual who                          Members of the family of the individual who
         reside in the Member State of temporary impor­                       resides in the Member State of temporary impor­
         tation may also use the vehicle during periods in                    tation may use in that Member State the private
         which the individual having imported the vehicle                     vehicle registered in another Member State dur­
         is in the Member State of temporary importa¬                         ing periods when the individual having imported
         tion. ’                                                              the vehicle is in that Member State.
                                                   INDENT ( d ) unchanged
4. In Article 5 :                                                   4.  In Article 5 :
   (a ) In paragraph 1 (b) the following sentences arc                  (a) In paragraph I ( b) the following sentences arc
         added :                                                              added :
         'Such exemption shall apply whatever changes                         ‘Such exemption shall apply whatever changes
         subsequently occur in the matrimonial situation                      subsequently occur in the matrimonial situation
         of the beneficiary. Such private vehicle may also                    of the beneficiary. Such private vehicle may also
         be used by the student’s spouse;’                                    be used by the student’s spouse
                                                                                or the coepanion oho has a stable relationship
                                                                                with a student , provided that the legislation of
                                                                                the Heaber 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 in 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 fol­                           Member State of temporary importation fol­
               lowing the temporary immobilization of his                           lowing the temporary immobilization of his
               own vehicle as a result of a breakdown or                            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 con­
               ciaries to provide evidence of the immobili­                         nection with police investigations. Member
               zation of the vehicle (accident report, repair                       States may require beneficiaries to provide
               bill );                                                              evidence of the immobilization of the vehi­
                                                                                    cle (accident report, repair bill);
                                                     Indent ( d ) unchanged
                                          Rest of PARAGRAPH 4 unchanged
                                          PARAGRAPHS 5 and 6 unchanged
7. (a) Article 10 shall become Article 1 2 . 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 territo­              residence, as defined in Article 7 , in their territo­
         ry, the authorities of those States shall consult                    ry , the authorities of those States shall consult
         each other to decide which residence should be                       each other to decide which residence should be
         used for the purposes of taxing the vehicle.’                        used for the purposes of taxing the vehicle.'
   (h) In Article 12(4) the words ‘Every two years' are             Deleted .
         replaced by the words 'Every five years. '
                                                 PARAGRAPH 8 unchanged
 ---pagebreak--- Initial text                       Modified text
             ARTICLE 2 unchanged
                           Artcle 3 becomes Article 4 .
                           A new Article 3 is inserted :
                                           Artide 3
                             The Council shall publish , according to
                             the agreed procedure , in the L series of
                            the Official Journal , a consolidated version of the
                                Directives concerning tax exemptions within the Commu¬
                                nity for certain means of transport temporarily im¬
                                ported .
              Rest, of text unchanged
 ---pagebreak---         FICHE D' IMPACT SUR LA COMPETITIVITE ET L' EMPLOI
Cette proposition est formulée dans le contexte de la libre circulation
des personnes physiques puisque l' automobile est le moyen courant utilisé
pour franchir les frontières soit pour des raisons privées soit pour des
raisons professionnelles . Elle est aussi 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 .