Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals
- No longer in force
- CELEX number: 31983L0183
- Official Journal: JOL_1983_105_R_0064_009
- Form: Directive
- Procedure number: 1975/1022(CNS), 1975/1022/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - March 28, 1983
- April 23, 1983
- March 31, 1983
- Entry into force - Date notif.
- January 1, 1984
- See Art 12
- June 29, 2009
- Repealed by 32009L0055
Modified by
Modified by:
- Directive 91/680/CEE du Conseil, du 16 décembre 1991, complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de l'abolition des frontières fiscales, la directive 77/388/CEE - detail
- Directive 92/12/CEE du Conseil, du 25 février 1992, relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accise - detail
- Directive 89/604/CEE du Conseil du 23 novembre 1989 modifiant la directive 83/183/CEE relative aux franchises fiscales applicables aux importations définitives de biens personnels des particuliers en provenance d'un État membre - detail
Modifies
Affected by case
- Judgment of the Court (First Chamber) of 15 July 2004. Marie Lindfors. Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland. Directive 83/183/EEC - Transfer of residence from one Member State to another - Tax levied before registration or bringing into use of a vehicle. Case C-365/02.
- A01
- Judgment of the Court (Fourth Chamber) of 26 April 2007. Georgios Alevizos v Ypourgos Oikonomikon. Reference for a preliminary ruling: Symvoulio tis Epikrateias - Greece. Freedom of movement for workers - Directive 83/183/EEC - Article 6 - Definitive import into one Member State of a private vehicle from another Member State - Member of the armed forces of one Member State posted temporarily to another Member State for official reasons - Concept of ‘normal residence’. Case C-392/05.
- A06P1
- A01P1
Legal basis
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99
EuroVoc Vocabulary
- Taxation
- Exemption from customs duties
- Tax-free allowance
- Tax harmonisation
- VAT
- Personal effects
- Individual tax exemptions