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Tax-free allowances: permanent imports of personal property
Tax-free allowances: permanent imports of personal property
Tax-free allowances: permanent imports of personal property
This summary has been archived and will not be updated, because the summarised document is no longer in force or does not reflect the current situation.
Tax-free allowances: permanent imports of personal property
This Directive aims to eliminate the tax obstacles to the importation by private individuals of personal property into one Member State from another Member State through the introduction of tax exemptions.
ACT
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 [see amending acts].
SUMMARY
Within the limits and subject to the conditions laid down in the Directives, Member States exempt personal property of a non-commercial or non-speculative nature imported permanently from another Member State by private individuals from the turnover tax, excise duty and other consumption taxes which normally apply to such property.
Personal property means:
Conditions governing the granting of the exemption.
Particular conditions governing the application of the exemption to certain goods:
Save by way of exception, motor-driven road vehicles (including trailers), caravans, mobile homes, pleasure boats and private aircraft may not be disposed of, hired out or lent during a period of 12 months following their importation free of duty.
Specific provisions on the importation of personal property:
Member States may retain or introduce more liberal conditions for granting tax exemptions than those laid down in the Directives, but only for certain goods.
REFERENCES
Act |
Entry into force - Date of expiry |
Deadline for transposition in the Member States |
Official Journal |
Directive 83/183/EEC |
31.3.1983 |
1.1.1984 |
OJ L 105 of 23.4.1983 |
Amending act(s) |
Entry into force |
Deadline for transposition in the Member States |
Official Journal |
Directive 89/604/EEC |
28.11.1989 |
1.7.1990 |
OJ L 348 of 29.11.1989 |
Last updated: 01.01.2007