(a) value added tax; (b) excise duty; (c) specific and/or periodical duties and taxes connected with the use within the country of property referred to in paragraph 1, such as for instance motor vehicle registration fees, road taxes and television licences.
Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)
(a) which has been acquired under the general conditions of taxation in force in the domestic market of one of the Member States and which is not the subject, on the grounds of exit from the Member State of origin, of any exemption or any refund of consumption tax. For the purposes of this Directive, goods acquired under the conditions referred to in Article 151 of Directive 2006/112/EC with the exception of point (e) of the first subparagraph of paragraph 1 thereof shall be deemed to have met those conditions; (b) of which the person concerned has had the actual use before the change of residence is effected or the secondary residence established. In the case of motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft, Member States may require that the person concerned should have had the use of them for a period of at least six months before the change of residence.
(i) in the case of motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft, that the person concerned should have had the use of them for a period of at least 12 months before the change of residence; (ii) in the case of other goods, that the person concerned should have had the use of them for a period of at least six months before the change of residence.
(a) the person concerned is the owner of the secondary residence or is renting it for a period of at least 12 months; (b) the property introduced corresponds to the normal furniture of the secondary residence.
(a) such introduction takes place within a period beginning two months before the marriage date envisaged and ending four months after the actual marriage date; (b) the person concerned provides evidence that his marriage has taken place or that the necessary preliminary formalities for the marriage have been undertaken.
(a) such individual provides the competent authorities of the Member State of destination with a declaration issued by a notary or other competent authority in the Member State of origin that the property he is introducing has been acquired by inheritance; (b) the property is introduced not more than two years after the date on which such individual enters into possession of the property.
| Only as regards Article 2(2), third indent | |
| Only as regards Article 23(3), second indent |
| Directive | Time limit for transposition |
|---|---|
| 83/183/EEC | |
| 89/604/EEC | |
| 91/680/EEC | |
| 92/12/EEC |
| Directive 83/183/EEC | This Directive |
|---|---|
| Article 1(1) | Article 1(1) |
| — | Article 1(2), point (a) |
| — | Article 1(2), point (b) |
| Article 1(2) | Article 1(2), point (c) |
| Article 2(1) | Article 2(1) |
| Article 2(2), first subparagraph, point (a) | Article 2(2), first subparagraph, point (a) |
| Article 2(2), first subparagraph, point (b) | Article 2(2), first subparagraph, point (b) |
| Article 2(2), second subparagraph, introductory wording | Article 2(2), second subparagraph, introductory wording |
| Article 2(2), second subparagraph, first indent | Article 2(2), second subparagraph, point (i) |
| Article 2(2), second subparagraph, second indent | Article 2(2), second subparagraph, point (ii) |
| Article 2(2), second subparagraph, final wording | — |
| Article 2(3) | Article 2(3) |
| Article 3 | Article 3 |
| Article 4 | Article 4 |
| Article 5(1) | — |
| Article 5(2) | Article 5 |
| Article 6 | Article 6 |
| Article 7(1)(a) | Article 7(1), first subparagraph |
| Article 7(1)(b) | Article 7(1), second subparagraph |
| Article 7(2) | Article 7(2) |
| Article 8(1), first subparagraph | Article 8(1), first subparagraph |
| Article 8(1), second subparagraph, introductory wording | Article 8(1), second subparagraph, introductory wording |
| Article 8(1), second subparagraph, points (i) and (ii) | Article 8(1), second subparagraph, points (a) and (b) |
| Article 8(2) | Article 8(2) |
| Articles 9, 10 and 11 | Articles 9, 10 and 11 |
| Article 12(1) | — |
| Article 12(2) | Article 12(1) |
| Article 12(3) | Article 12(2) |
| — | Article 13 |
| — | Article 14 |
| Article 13 | Article 15 |
| — | Annex I |
| — | Annex II |