Annexes to COM(2008)376 - Tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version) - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2008)376 - Tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals ... |
|---|---|
| document | COM(2008)376  |
| date | May 25, 2009 |
(5) OJ L 347, 11.12.2006, p. 1.
(6) OJ L 302, 19.10.1992, p. 1.
ANNEX I
PART A
Repealed Directive with list of its successive amendments
(referred to in Article 13)
| Council Directive 83/183/EEC (OJ L 105, 23.4.1983, p. 64). | |
| Council Directive 89/604/EEC (OJ L 348, 29.11.1989, p. 28). | |
| Council Directive 91/680/EEC (OJ L 376, 31.12.1991, p. 1). | Only as regards Article 2(2), third indent |
| Council Directive 92/12/EEC (OJ L 76, 23.3.1992, p. 1). | Only as regards Article 23(3), second indent |
PART B
List of time limits for transposition into national law
(referred to in Article 13)
| Directive | Time limit for transposition |
| 83/183/EEC | 1 January 1984 |
| 89/604/EEC | 1 July 1990 |
| 91/680/EEC | 1 January 1993 (1) |
| 92/12/EEC | 1 January 1993 (2) |
(1) Member States shall bring into force such laws, regulations and administrative provisions as are necessary for their arrangements thus adapted to Article 1, points 1 to 20 and points 22, 23 and 24 and Article 2 of Directive 91/680/EEC to enter into force on 1 January 1993.
(2) With regard to Article 9(3) the Kingdom of Denmark is authorised to introduce the laws, regulations and administrative provisions required for complying with this provision by 1 January 1993 at the latest.
ANNEX II
CORRELATION TABLE
| Directive 83/183/EEC | This Directive |
| Article 1(1) | Article 1(1) |
| — | Article 1(2), point (a) |
| — | Article 1(2), point (b) |
| Article 1(2) | Article 1(2), point (c) |
| Article 2(1) | Article 2(1) |
| Article 2(2), first subparagraph, point (a) | Article 2(2), first subparagraph, point (a) |
| Article 2(2), first subparagraph, point (b) | Article 2(2), first subparagraph, point (b) |
| Article 2(2), second subparagraph, introductory wording | Article 2(2), second subparagraph, introductory wording |
| Article 2(2), second subparagraph, first indent | Article 2(2), second subparagraph, point (i) |
| Article 2(2), second subparagraph, second indent | Article 2(2), second subparagraph, point (ii) |
| Article 2(2), second subparagraph, final wording | — |
| Article 2(3) | Article 2(3) |
| Article 3 | Article 3 |
| Article 4 | Article 4 |
| Article 5(1) | — |
| Article 5(2) | Article 5 |
| Article 6 | Article 6 |
| Article 7(1)(a) | Article 7(1), first subparagraph |
| Article 7(1)(b) | Article 7(1), second subparagraph |
| Article 7(2) | Article 7(2) |
| Article 8(1), first subparagraph | Article 8(1), first subparagraph |
| Article 8(1), second subparagraph, introductory wording | Article 8(1), second subparagraph, introductory wording |
| Article 8(1), second subparagraph, points (i) and (ii) | Article 8(1), second subparagraph, points (a) and (b) |
| Article 8(2) | Article 8(2) |
| Articles 9, 10 and 11 | Articles 9, 10 and 11 |
| Article 12(1) | — |
| Article 12(2) | Article 12(1) |
| Article 12(3) | Article 12(2) |
| — | Article 13 |
| — | Article 14 |
| Article 13 | Article 15 |
| — | Annex I |
| — | Annex II |