Keywords
Summary

Keywords

Tax provisions – Harmonisation of laws – Tax exemptions on permanent imports of the personal property of individuals – Directive 83/183 – Transfer of residence of the owner of a vehicle from one Member State to another – Tax levied by the Member State of destination on the registration or bringing into use of the vehicle – Whether permissible – Limits

(Art. 18 EC; Council Directive 83/183, Art. 1)

Summary

Article 1 of Directive 83/183 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals must be interpreted as not precluding, in connection with a transfer of residence of the owner of a vehicle from one Member State to another, a tax from being charged before the registration or bringing into use of the vehicle in the Member State to which residence is transferred. Such a tax cannot be regarded as a tax connected with importation falling within the scope of the exemption laid down in that provision.

However, having regard to the requirements deriving from Article 18 EC, it is for the national courts to ascertain whether the application of national law is capable of ensuring that, as regards that tax, that owner is not placed in a less favourable situation than that of citizens who have been permanently resident in the Member State in question and, if necessary, whether such a difference of treatment is justified by objective considerations independent of the residence of the persons concerned and proportionate to the legitimate aim pursued by national law.

(see paras 26, 36, operative part)