Directive 2009/55 - 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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official title
Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2009/55 |
| Original proposal | COM(2008)376  |
| CELEX number i | 32009L0055 |
| Document | 25-05-2009 |
|---|---|
| Publication in Official Journal | 10-06-2009; Special edition in Croatian: Chapter 09 Volume 002,OJ L 145, 10.6.2009 |
| Effect | 30-06-2009; Entry into force Date pub. + 20 See Art 14 |
| End of validity | 31-12-9999 |
| Transposition | 01-01-1984; At the latest See Art 13 |
10.6.2009 |
EN |
Official Journal of the European Union |
L 145/36 |
COUNCIL DIRECTIVE 2009/55/EC
of 25 May 2009
on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals
(Codified version)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the Opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Whereas:
(1) |
Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (3) has been substantially amended several times (4). In the interests of clarity and rationality the said Directive should be codified. |
(2) |
In order for the people of the Member States to become more aware of the activities of the Community, measures to benefit private individuals should be maintained in order to ensure internal market conditions in the Community. |
(3) |
In particular, the tax obstacles to the introduction by private individuals of personal property into one Member State from another Member State are such as to hinder the free movement of persons within the Community. Therefore, these obstacles should be eliminated as far as possible by the introduction of tax exemptions. |
(4) |
Those tax exemptions may apply only to the introduction of goods which are not of a commercial or speculative nature. The application of the exemptions should therefore be made subject to limits and conditions. |
(5) |
The adoption of harmonising measures with regard to excise duty and value added tax has made rules on tax exemptions and duty-free allowances superfluous in those areas. |
(6) |
This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex I, Part B, |
HAS ADOPTED THIS DIRECTIVE:
CHAPTER I
GENERAL PROVISIONS
Article 1
Scope
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1.Every Member State shall, subject to the conditions and in the cases hereinafter set out, exempt personal property introduced permanently from another Member State by private individuals from consumption taxes which normally apply to such property.
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2.The following shall not be covered by this Directive:
(a) |
value added tax; |
(b) |
excise duty; |
(c) |
specific and/or periodical duties and taxes connected with the use within the country of property referred to in paragraph 1, such as for instance motor vehicle registration fees, road taxes and television licences. |
Article 2
Conditions relating to property
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1.For the purposes of this Directive, ‘personal property’ means property for the personal use of the persons concerned or the needs of their household. Such property must not, by reason of its nature or quantity, reflect any commercial interest, nor be intended for an economic activity within the meaning of Article 9(1) and Articles 10 to 13 of Council Directive 2006/112/EC (5). However, the tools or instruments necessary to the person concerned for the exercise of his trade or profession shall also be treated as personal property.
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2.The exemption for which Article 1 makes provision shall be granted for personal property:
(a) |
which has been acquired under the general conditions of taxation in force in the domestic market of one of the Member States and which is not the subject, on the grounds of exit from the Member State of origin, of any exemption or any refund of consumption tax. For the purposes of this... |
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