Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals

COUNCIL DIRECTIVE of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (83/183/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas, in order that the people of the Member States become more aware of the existence of the European Community, further measures to benefit private individuals should be taken in order to create conditions in the Community similar to those in a domestic market;
Whereas, in particular, the tax obstacles to the importation by private individuals of personal property into one Member State from another Member State are such as to hinder the free movement of persons within the Community ; whereas, therefore, these obstacles should be eliminated as far as possible by the introduction of tax exemptions;
Whereas these tax exemptions may apply only to imports of goods which are not of a commercial or speculative nature ; whereas the application of the exemptions should therefore be made subject to limits and conditions,