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Tax-free allowances: permanent imports of personal property
SUMMARY OF:
WHAT IS THE AIM OF THE DIRECTIVE?
Its aim is to codify Directive 83/183/EEC on tax exemptions that apply to the permanent import of individuals’ personal property* from another EU country.
KEY POINTS
This directive provides an exemption for personal property which is permanently introduced from another EU country by private individuals from consumption taxes which would normally apply to such property.
This property must neither have a commercial nature nor be intended for an economic activity. The tools necessary for the exercise of a person’s trade or profession are, however, to be treated as personal property.
Riding horses, motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft may only be granted exemption if the private individual concerned transfers their normal residence* to the EU country of destination.
Motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft must not be disposed of, hired out or lent during the 12 months following their tax-exempt introduction, except in circumstances justified to the satisfaction of the competent authorities in the EU country of destination.
The introduction of the property may be undertaken all at once or in stages, and for any of the following reasons:
With the exception of certain goods, EU countries have the right to retain or introduce more liberal conditions for granting tax exemptions than those contained in this directive.
FROM WHEN DOES THE DIRECTIVE APPLY?
It has applied since 30 June 2009. Directive 2009/55/EC codifies and replaces Directive 83/183/EEC which had to become law in the EU countries by 1 January 1984.
KEY TERMS
MAIN DOCUMENT
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) (OJ L 145, 10.6.2009, pp. 36-41)
last update 05.11.2018