Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another
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Change 1
Article 4 Temporary importation of private vehicles for business use
1. A private vehicle imported temporarily for business use shall be exempt from the taxes specified in Article 1, provided that: (a) the individual importing the private vehicle: (aa) has his normal residence in a Member State other than the Member State of temporary importation; (bb) 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; (b) the private vehicle is not disposed of, hired out or lent in the Member State of temporary importation; (c) 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. 2. The exemption provided for in paragraph 1 shall apply for a period, whether continuous or not, of: — seven months in any 12, in the case of private vehicles imported by one of the commercial intermediaries referred to in Article 3 of Directive 64/224/EEC ( 5 ), — six months in any 12 in all other cases.
Article 4 Temporary importation of private vehicles for business use
1. A private vehicle imported temporarily for business use shall be exempt from the taxes specified in Article 1, provided that: (a) the individual importing the private vehicle: (aa) has his normal residence in a Member State other than the Member State of temporary importation; (bb) 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; (b) the private vehicle is not disposed of, hired out or lent in the Member State of temporary importation; (c) 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. 2. The exemption provided for in paragraph 1 shall apply for a period, whether continuous or not, of: — seven months in any 12, in the case of private vehicles imported by one of the commercial intermediaries referred to in Article 3 of Directive 64/224/EEC ( 5 ), — six months in any 12 in all other cases.
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