Activites

• 2015/03/07 Proposal withdrawn by Commission
  • DG {'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}, ŠEMETA Algirdas
• 1999/04/16 Modified legislative proposal published
  • COM(1999)0165 summary

    The amended proposal retains the two amendments adopted by the European Parliament. �

  • DG {'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}, ŠEMETA Algirdas
• 1998/06/18 Decision by Parliament, 1st reading/single reading
  • T4-0365/1998 summary

    In adopting the report by Mr Graham WATSON (ELDR, UK), the European Parliament endorsed the proposal subject to three amendments seeking to clarify the Commission's text. Parliament takes the view that, where vehicles, during temporary use in another Member State, are irretrievably damaged and disposed of with a view to being scrapped or destroyed, then the owners should not incur liability to taxation as a result. In addition those concerned should have the choice of whether to pay the tax of the Member State or to remove the vehicle from the Member State without payment of tax.�

• 1998/06/17 Debate in Parliament
• 1998/06/03 Vote in committee, 1st reading/single reading
  • A4-0217/1998
• 1998/03/13 Committee referral announced in Parliament, 1st reading/single reading
• 1998/02/10 Legislative proposal published
  • COM(1998)0030 summary

    OBJECTIVE: the proposed directive aims to simplify the conditions and procedures relating to private motor vehicles moved permanently or temporarily to another Member State. The objective is to bring the tax treatment of private motor vehicles accompanying individuals moving from one Member State to another more closely into line with the principles and rules of the single market. SUBSTANCE: the proposed directive is intended to replace Directive 83/182/EEC on tax exemptions within the Community for certain means of transport imported into one Member State from another and Directive 83/183/EEC (amended by Directive 89/604/EEC), on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals. The proposed measures cover two broad categories: (1) firstly, in the case of transfer of residence, it is proposed that Member States should not impose registration taxes or similar taxes on vehicles brought into their territory by individuals who are transferring their place of residence to their territory from another Member State; (2) as regards temporary movements, the main thrust of the proposal is to ensure a satisfactory continuation of the right of an individual to use a vehicle temporarily in a Member State other than that in which he resides; the key element here is the right to use a vehicle for up to six months in any 12 month period. A number of additional elements are being introduced, in particular: - greater freedom to use rental cars in Member States other than those where they are registered, - the right of family members to use the vehicle, - greater flexibility concerning the rights of persons who work in a Member State other than that where they reside and vehicles provided by employers. The proposal also envisages a greater onus on the competent authorities of Member States to communicate bilaterally in the event of a dispute concerning a persons' alleged place of residence, and emphasizes that, in cases where national law is infringed, any consequent action or sanction must be proportionate. �

  • DG {'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}, ŠEMETA Algirdas

Documents

• Legislative proposal published: COM(1998)0030
• Committee report tabled for plenary, 1st reading/single reading: A4-0217/1998
• Decision by Parliament, 1st reading/single reading: T4-0365/1998
• Modified legislative proposal published: COM(1999)0165

History

(these mark the time of scraping, not the official date of the change)