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
Modified by
  • Actconcerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties, 11985I, November 15, 1985
  • Actconcerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded(94/C 241/08) Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 11994N31995D0001, August 29, 1994
  • Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 31995D0001, January 1, 1995
  • Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 12003T, September 23, 2003
  • Council Directive 2006/98/ECof 20 November 2006adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania, 32006L0098, December 20, 2006
  • Council Directive 2013/13/EUof 13 May 2013adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia, 32013L0013, May 28, 2013
Council Directiveof 28 March 1983on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another(83/182/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 CommissionOJ No C 267, 21. 11. 1975, p. 8., Having regard to the opinion of the European ParliamentOJ No C 53, 8. 3. 1976, p. 37., Having regard to the opinion of the Economic and Social CommitteeOJ No C 131, 12. 6. 1976, p. 50., 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. HAS ADOPTED THIS DIRECTIVE:
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