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Document 51998AP0217
Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 C4-0145/98 98/0025(CNS))
Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 C4-0145/98 98/0025(CNS))
Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 C4-0145/98 98/0025(CNS))
EÜT C 210, 6.7.1998, p. 203
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 C4-0145/98 98/0025(CNS))
Official Journal C 210 , 06/07/1998 P. 0203
A4-0217/98 Proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 - C4-0145/98 - 98/0025(CNS)) The proposal was approved with the following amendments: (Amendment 1) Recital 15 >Original text> Whereas vehicles which, during temporary use in another Member State, are irretrievably damaged should not incur liability to taxation as a result; >Text following EP vote> Whereas , in cases where vehicles, during temporary use in another Member State, are irretrievably damaged and are disposed of with a view to being scrapped or destroyed, their owners should not incur liability to taxation as a result; (Amendment 2) Recital 17 >Original text> Whereas, in cases where infringements of the rules are encountered, any sanctions imposed shall be proportionate to the offence; >Text following EP vote> Whereas, in cases where infringements of the rules are encountered, any sanctions imposed shall be proportionate to the offence; whereas the person shall have the choice of either paying the tax of the Member State or removing the vehicle from the Member State without payment of tax; (Amendment 3) Article 11 >Original text> In cases where a used motor vehicle is brought permanently from one Member State to another, in circumstances other than those governed by this Directive, and the latter Member State imposes a registration tax or similar tax such as the taxes listed in Annex I on that vehicle, the Member State in question shall ensure that the amount of tax charged shall not be greater than the amount of residual tax contained in the value of a vehicle of similar age, characteristics and condition on the domestic market of that Member State. >Text following EP vote> In cases where a used motor vehicle is brought permanently from one Member State to another, in circumstances other than those governed by this Directive, and the latter Member State imposes a registration tax or similar tax such as the taxes listed in Annex I on that vehicle, the Member State in question shall ensure that the amount of tax charged shall not be greater than the amount of residual tax contained in the value of a vehicle of similar age, characteristics and condition on the domestic market of that Member State , in accordance with Article 95 of the Treaty. Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered (COM(98)0030 - C4-0145/98 - 98/0025(CNS)) The European Parliament, - having regard to the Commission proposal to the Council, COM(98)0030 - 98/0025(CNS) ((OJ C 108, 7.4.1998, p. 75.)), - having been consulted by the Council pursuant to Article 99 of the EC Treaty (C4-0145/98), - having regard to Rule 58 of its Rules of Procedure, - having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy (A4-0217/98), 1. Approves the Commission proposal, subject to Parliament's amendments; 2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty; 3. Calls on the Council to notify Parliament should it intend to depart from the text approved by Parliament; 4. Calls for the conciliation procedure to be opened should the Council intend to depart from the text approved by Parliament; 5. Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal; 6. Instructs its President to forward this opinion to the Council and Commission.