Keywords
Summary

Keywords

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1. Tax provisions - Harmonization of laws - Tax exemptions for temporary imports of means of transport - 'Normal residence' for the purposes of Directive 83/182 - Meaning - Criteria

(Council Directive 83/182, Art. 7(1))

2. Tax provisions - Harmonization of laws - Tax exemptions for temporary imports of means of transport - Member States' obligation under Directive 83/182 to consult each other - Scope - Right of individuals to rely on the provision imposing that obligation - None

(Council Directive 83/182, Art. 10(2))

Summary

1. For the purposes of Article 7(1) of Directive 83/182 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another 'normal residence' corresponds to the permanent centre of interests of the person concerned, which must be determined with the aid of all the criteria set out in that provision and all the relevant facts. In that context it should be noted that the mere fact that a national of Member State B who has moved to Member State A, where he has found employment and accommodation, has after a certain date and for over a year spent almost every night and weekend with a woman friend in Member State B whilst retaining his employment and his accommodation in Member State A is not sufficient to justify the conclusion that he has moved his normal residence to Member State B.

2. Article 10(2) of Directive 83/182 requires the competent authorities of the Member States, where the practical application of the directive gives rise to difficulties, to take the necessary decisions by mutual agreement, which will enable them to cope with any future difficulties which may arise in individual cases. However, that provision does not require the Member States to cooperate in each individual case in which the application of the directive raises difficulties.

Since that provision requires the Member States to cooperate only if difficulties arise in applying the directive and thus leaves them a wide discretion, it may not be relied on by individuals before national courts.