1. Tax provisions – Harmonization of laws – Tax exemptions for temporary importation of means of transport and permanent importation of individuals’ personal property – Normal residence for the purposes of Directives 83/182 and 83/183 – Definition – Means of proof – National rules incompatible with the Community rules
(Council Directives 83/182, Art. 7, and 83/183, Art. 6)
2. Freedom of movement for persons – Rights of entry and residence of nationals of Member States – Stamping of travellers’ passports by the national authorities in order to check the period of time temporarily imported vehicles remain in Greece – Permissible
(Council Directive 73/148, Arts 2(1) and 3(1))
3. Tax provisions – Harmonization of laws – Tax exemptions for temporary importation of means of transport – Stamping of travellers’ passports by the national authorities in order to check the period of time temporarily imported vehicles remain in Greece – Permissible
(Council Directive 83/182, Art. 7(3))
4. Tax provisions – Harmonization of laws – Tax exemptions for temporary importation of means of transport – Re-export of re-hired vehicles – Setting of a particular time-limit – Not permissible
(Council Directive 83/182, Art. 3(b))
Citations:
C-9/92, [1993] EUECJ C-9/92, [1993] ECR I-4467
Links:
Jurisdiction:
European
Taxes – Other
Updated: 21 June 2022; Ref: scu.160845