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Cancel Report. Avis juridique important. Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,. Whereas the freedom of movement of Community residents within the Community is hampered by the taxation arrangements applied to the temporary importation of certain means of transport for private or business use;. Whereas the elimination of the obstacles resulting from these taxation arrangements is particularly necessary if an economic market having features similar to those of a domestic market is to be established;.
Whereas it must be possible in certain cases to establish definitely whether or not a person is in fact resident in a given Member State;. Whereas it appears desirable in a first stage to limit the scope of this Directive concerning certain means of transport to those acquired or imported in accordance with the general conditions of taxation in force on the domestic market of a Member State.
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: - turnover tax, excise duties and any other consumption tax,.
The exemption referred to in paragraph 1 shall also apply to the normal spare parts, accessories and equipment imported with these means of transport.
For the purpose of this Directive: a "commercial vehicle" means any road vehicle which, by its design or equipment, is suitable for and intended for transporting, whether for payment or not: - more than nine persons, including the driver,.
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: a the individual importing such goods: aa has his normal residence in a Member State other than the Member State of temporary importation;.
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. 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;. 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.
Private vehicles imported temporarily shall be exempt from the taxes referred to in Article 1 in the following cases: a 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;. Grant of the exemptions provided for in paragraph 1 shall be subject to the sole condition that the provisions of Article 4 1 a , b and c are satisfied.
Member States may exclude from this exemption the importation by their residents of horses carried on board means of transport;. 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;.
For the purposes of this Directive, "normal residence" means the place where a person usually lives, that is for at least days in each calendar year, because of personal and occupational ties, or, in the case of a person with no occupational ties because of personal ties which show close links between that person and the place where he is living.
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. Individuals shall give proof of their place of normal residence by any appropriate means, such as their identity card or any other valid document. Where the competent authorities of the Member State of importation have doubts as to the validity of a statement as to normal residence made in accordance with paragraph 2, or for the purpose of certain specific controls, they may request any additional information or evidence.
Elf on the Shelf: Georgia judge 'banishes' holiday toy, freeing parents from 'tyranny'. Not all slang is equal. Some is annoying. How does this term of endearment get no love?
The coronavirus pandemic led to "an uptick of slang words," Saccardi said, with the most popular ones being "rona," an abbreviation for the coronavirus; "jab," for vaccine shots; "quarantine and chill," a romantic time during the shutdown; "quaranteam," your limited circle of friends seen during the shutdown; and "covidiot," someone who ignores COVID health and safety guidelines. Slang often leads to new words being added to the dictionary.
The most common slang term used is different across generations. Most annoying slang phrase by generation? Most said using slang on a date must be done sparingly.
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