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Document 01983L0182-20130701
Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC)
Consolidated text: Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC)
Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC)
01983L0182 — EN — 01.07.2013 — 005.001
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COUNCIL DIRECTIVE of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ L 105 23.4.1983, p. 59) |
Amended by:
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Official Journal |
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No |
page |
date |
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L 363 |
129 |
20.12.2006 |
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L 141 |
30 |
28.5.2013 |
Amended by:
L 302 |
23 |
15.11.1985 |
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C 241 |
21 |
29.8.1994 |
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L 001 |
1 |
.. |
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L 236 |
33 |
23.9.2003 |
COUNCIL DIRECTIVE
of 28 March 1983
on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another
(83/182/EEC)
Article 1
Scope
Member States shall, under the conditions laid down below, exempt temporary imports from another Member State of motor-driven road vehicles (including their trailers), caravans, pleasure boats, private aircraft, bicycles, tricycles and saddle-horses from:
The scope of this Directive shall not extend to the temporary importation of private vehicles, caravans, pleasure boats, private aircraft, bicycles and tricycles for private use which have not been acquired or imported in accordance with the general conditions of taxation in force on the domestic market of a Member State and/or which are subject by reason of their exportation to any exemption from or refund of turnover tax, excise duty or any other consumption tax.
For the purposes of this Directive, means of transport acquired under the conditions referred to in Article 15 (10) of Directive 77/388/EEC ( 4 ) shall be deemed to have satisfied the general conditions of taxation in force on the domestic market of a Member State; however, Member States may deem means of transport acquired under the conditions referred to in the third indent of the said point 10 not to have satisfied these conditions.
The Council, acting unanimously on a proposal from the Commission, shall, before 31 December 1985, adopt Community rules on the grant of exemption to the means of transport referred to in the first paragraph of (a) above, taking into account the need to avoid cases of double taxation and the need to ensure normal, full taxation of means of transport for private use.
Article 2
Definitions
For the purpose of this Directive:
‘commercial vehicle’ means any road vehicle which, by its design or equipment, is suitable for and intended for transporting, whether for payment or not:
as well as any road vehicle for special use other than transport as such;
‘private vehicle’ means any road vehicle, including its trailer, if any, other than those referred to in subparagraph (a);
‘business use’ of a means of transport means the use thereof in the direct exercise of an activity carried out for consideration or financial gain;
‘private use’ means any use other than business use.
Article 3
Temporary importation of certain means of transport for private use
Where a private vehicle, caravan, pleasure boat, private aircraft, tricycle or bicycle is imported temporarily, the item imported shall be exempt from the taxes specified in Article 1 for a period, continuous or otherwise, of not more than six months in any 12 months, provided that:
the individual importing such goods:
has his normal residence in a Member State other than the Member State of temporary importation;
employs the means of transport in question for his private use;
the said means of transport is not disposed of or hired out in the Member State of temporary importation or lent to a resident of that State. However, private vehicles belonging to a car-hire firm having its head office in the Community may be re-hired to non-residents with a view to being re-exported, if they are in the country as a result of a hire contract which ended in that country. They may also be returned by an employee of the car-hire firm to the Member State where they were originally hired, even if such employee is resident in the Member State of temporary importation.
Article 4
Temporary importation of private vehicles for business use
A private vehicle imported temporarily for business use shall be exempt from the taxes specified in Article 1, provided that:
the individual importing the private vehicle:
has his normal residence in a Member State other than the Member State of temporary importation;
does not use the vehicle within the Member State of temporary importation in order to carry passengers for hire or material reward of any kind, or for the industrial and/or commercial transport of goods, whether for reward or not;
the private vehicle is not disposed of, hired out or lent in the Member State of temporary importation;
the private vehicle has been acquired or imported in accordance with the general conditions of taxation in force on the domestic market of the Member State of normal residence of the user and is not subject by reason of its exportation to any exemption from or refund of turnover tax, excise duty or any other consumption tax.
This condition shall be presumed to be satisfied if the private vehicle bears a standard registration plate of the Member State of registration, all types of temporary plate being excluded.
However, in the case of private vehicles registered in a Member State where the issue of standard registration plates is not conditional upon compliance with the general conditions of taxation in force on the domestic market, users shall be required to produce any appropriate evidence as proof of payment of consumption taxes.
The exemption provided for in paragraph 1 shall apply for a period, whether continuous or not, of:
Article 5
Specific cases of temporary importation of private vehicles
Private vehicles imported temporarily shall be exempt from the taxes referred to in Article 1 in the following cases:
where a private vehicle registered in the country of normal residence of the user is used regularly for the journey from his residence to his place of work in an undertaking in the territory of another Member State, and vice versa. Exemptions under this head shall not be subject to any time limit;
where a student uses a private vehicle registered in the Member State of his normal residence in the territory of another Member State in which the student is residing for the sole purpose of pursuing his studies.
Article 6
Exemption for the temporary importation of saddle-horses on horse-riding excursions
Saddle-horses imported temporarily into a Member State shall be exempt for three months from the taxes specified in Article 1, provided that:
the said horses enter the territory of the Member State of temporary importation for the purposes of and/or in the course of horse-riding excursions by their riders. Member States may exclude from this exemption the importation by their residents of horses carried on board means of transport;
exemption is requested not later than the time of entry into the territory of the Member State of temporary importation. Where exemption is requested before temporary importation, the rider may be exempted from the requirement to enter the territory of the Member State of temporary importation via a frontier post;
the said horses are not hired out, lent, or disposed of to a third party in the Member State of temporary importation, or used for purposes other than that of the excursion.
Article 7
General rules for determining residence
However, the normal residence of a person whose occupational ties are in a different place from his personal ties and who consequently lives in turn in different places situated in two or more Member States shall be regarded as being the place of his personal ties, provided that such person returns there regularly. This last condition need not be met where the person is living in a Member State in order to carry out a task of a definite duration. Attendance at a university or school shall not imply transfer of normal residence.
Article 8
Supplementary rules for determination of residence in the case of business use of a private vehicle
In exceptional cases where, despite the supply of the additional information referred to in Article 7 (3) to the competent authorities of the Member State of importation, serious doubts still remain, temporary importation of a private vehicle for business use may be made conditional upon payment of a security.
However, when the user of the vehicle produces evidence that he has his normal residence in another Member State, the authorities of the Member State of temporary importation shall refund the security within two months following the date on which the evidence is produced.
Article 9
Special arrangements
However, to avoid double taxation:
Before a period of three years has elapsed, the Council, on the basis of a report by the Commission, will re-examine the derogation covered by this paragraph and, if necessary, will adopt measures, on a proposal from the Commission based on Article 99 of the Treaty, to ensure the abolition of the derogation.
Article 10
Final provisions
Article 11
This Directive is addressed to the Member States.
ANNEX
List of taxes referred to in the second indent of Article 1 (1)
BELGIUM
DENMARK
GERMANY
GREECE
SPAIN
FRANCE
IRELAND
ITALY
LUXEMBOURG
NETHERLANDS
AUSTRIA
PORTUGAL
FINLAND
SWEDEN
UNITED KINGDOM
THE CZECH REPUBLIC
CYPRUS
LATVIA
LITHUANIA
MALTA
SLOVENIA
SLOVAKIA
BULGARIA
ROMANIA
CROATIA
( 1 ) OJ No C 267, 21. 11. 1975, p. 8.
( 2 ) OJ No C 53, 8. 3. 1976, p. 37.
( 3 ) OJ No C 131, 12. 6. 1976, p. 50.
( 4 ) OJ No L 145, 13. 6. 1977, p. 1.
( 5 ) OJ No 56, 4. 4. 1964, p. 869/64.