Choose the experimental features you want to try

This document is an excerpt from the EUR-Lex website

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))

    OV C 210, 6.7.1998, p. 203 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)

    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))

    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.

    Top