1998/0025(CNS)

Tax treatment: permanent or temporary transfer of turism vehicles (amend. Direct. 83/182/EEC, 83/183/EEC)

Awaiting final decision

General
Activities
Documents
History

1998/0025(CNS) Tax treatment: permanent or temporary transfer of turism vehicles (amend. Direct. 83/182/EEC, 83/183/EEC)

Role	Committee	Rapporteur	Shadows
Lead	ECON	WATSON Sir Graham (ELDR)
Opinion	JURI

Lead committee dossier: ECON/4/09843
Legal Basis TFEU TFEU 113

Subjects

2.70.02 Indirect taxation, VAT, excise duties

Links

Activites

1999/04/16 Modified legislative proposal
- OJ C 145 26.05.1999, p. 0006
- COM(1999)0165 summary
  
  The amended proposal retains the two amendments adopted by the European Parliament.
- DG {u'url': u'http://ec.europa.eu/taxation_customs/index_en.htm', u'title': u'Taxation and Customs Union'}, ŠEMETA Algirdas
1998/06/18 Text adopted 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.
- OJ C 210 06.07.1998, p. 0171-0204
1998/06/17 Indicative plenary sitting date, 1st reading/single reading
1998/06/03 Committee report tabled for plenary, 1st reading/single reading
1998/05/27 Economic and Social Committee: opinion, report
- CES0793/1998
- OJ C 235 27.07.1998, p. 0031
1998/05/15 Committee draft report
- PE226.733
1998/03/13 Committee referral announced in Parliament, 1st reading/single reading
- ECON ECON/4/09843 WATSON Sir Graham ELDR
- JURI
1998/02/10 Legislative proposal
- OJ C 108 07.04.1998, p. 0075
- 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 {u'url': u'http://ec.europa.eu/taxation_customs/index_en.htm', u'title': u'Taxation and Customs Union'}, ŠEMETA Algirdas

Documents

Legislative proposal: OJ C 108 07.04.1998, p. 0075
Legislative proposal published: COM(1998)0030
Committee draft report: PE226.733
Economic and Social Committee: opinion, report: CES0793/1998
Economic and Social Committee: opinion, report: OJ C 235 27.07.1998, p. 0031
Committee report tabled for plenary, 1st reading/single reading: A4-0217/1998
Committee report tabled for plenary, 1st reading/single reading: OJ C 210 06.07.1998, p. 0007
Decision by Parliament, 1st reading/single reading: T4-0365/1998
Text adopted by Parliament, 1st reading/single reading: OJ C 210 06.07.1998, p. 0171-0204
Modified legislative proposal: OJ C 145 26.05.1999, p. 0006
Modified legislative proposal published: COM(1999)0165

History

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

2013-02-14

activities/5/type

changed

Old

Debate in Parliament

New

Indicative plenary sitting date, 1st reading/single reading

2013-01-05

activities/0/body	changed	Old unknown New EC
activities/0/commission	added	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/0/docs/0	added	url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:108:SOM:EN:HTML type Legislative proposal title OJ C 108 07.04.1998, p. 0075
activities/0/docs/1/text/0	changed	Old OBJECTIF: la proposition de directive vise à simplifier les conditions et les procédures relatives au transfert, soit temporaire, soit définitif, de véhicules à moteur de tourisme entre les Etats membres. L'objectif est d'aligner davantage sur le principe et les règles du marché unique, le traitement fiscal des véhicules qui accompagnent les particuliers qui se déplacent d'un Etat membre à un autre. CONTENU: la proposition doit remplacer la directive 83/182/CEE, relative aux franchises fiscales applicables à l'intérieur de la Communauté en matière d'importation temporaire de certains moyens de transport, et la directive 83/183/CEE (modifiée par la directive 89/604/CEE), relative aux franchises fiscales applicables aux importations définitives de biens personnels des particuliers en provenance d'un Etat membre. Les mesures proposées relèvent de deux grandes catégories: 1) d'une part, dans le cas de transferts de résidence, il est proposé que les Etats membres n'appliquent pas de taxe d'immatriculation ou de taxe similaire aux véhicules introduits sur leur territoire par des particuliers qui y transfèrent leur lieu de résidence en provenance d'un autre Etat membre; 2) en ce qui concerne les déplacements temporaires, la proposition vise principalement à assurer une continuité satisfaisante du droit que possède un particulier d'utiliser temporairement un véhicule dans un Etat membre autre que celui où il réside. Il s'agit essentiellement d'accorder le droit d'utiliser un véhicule pendant une période maximum de six mois au cours d'une quelconque période de douze mois. D'autres éléments sont également introduits, notamment: - une plus grande liberté d'utiliser une voiture de location dans un Etat membre autre que celui où elle est immatriculée, - le droit pour les membres de la famille du propriétaire d'utiliser le véhicule, - une plus grande souplesse concernant les droits des personnes qui travaillent dans un Etat membre autre que celui où elles résident et le problème des véhicules fournis par l'employeur. La proposition prévoit également d'inciter davantage les autorités compétentes des Etats membres à établir des contacts bilatéraux en cas de litige concernant le lieu de résidence présumé d'une personne, et insiste sur le fait qu'en cas d'infraction à la législation nationale, toute action ou sanction doit être proportionnée à l'infraction. New 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.
activities/0/docs/1/type	changed	Old Publication de la proposition législative New Legislative proposal published
activities/0/docs/1/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=1998&nu_doc=30 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=30
activities/0/type	changed	Old Publication de la proposition législative New Legislative proposal
activities/1/body	changed	Old unknown New EP
activities/1/committees	added	body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI
activities/1/type	changed	Old Annonce en plénière de la saisine de la commission, 1ère lecture/lecture unique New Committee referral announced in Parliament, 1st reading/single reading
activities/2/body	changed	Old unknown New EP
activities/2/date	changed	Old 1998-06-17 New 1998-05-15
activities/2/docs	added	type Committee draft report title PE226.733
activities/2/type	changed	Old Débat en plénière New Committee draft report
activities/3	added	date 1998-05-27 docs url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=793&year=1998 type Economic and Social Committee: opinion, report title CES0793/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:235:SOM:EN:HTML type Economic and Social Committee: opinion, report title OJ C 235 27.07.1998, p. 0031 body ESOC type Economic and Social Committee: opinion, report
activities/4	added	body EP committees body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI text A Commission proposal aiming at ensuring free movement for cars won strong backing from the Committee. The proposal, which is in response to a large number of petitions to the European Parliament, seeks to prevent double taxation on cars when a person moves from one Member State to another. Subject to certain conditions, Member States will no longer be allowed to impose registration taxes, such as the Belgian Taxe de mise en circulation, on vehicles brought into their territory by individuals changing their place of residence. The proposal also seeks to make the rules concerning temporary use of a vehicle in another Member State more flexible. Following the advice of the rapporteur, Graham WATSON (ELDR, UK), the Committee approved the proposal subject to three amendments which seek to clarify the Commission text. docs url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-217&language=EN type Committee report tabled for plenary, 1st reading/single reading title A4-0217/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML type Committee report tabled for plenary, 1st reading/single reading title OJ C 210 06.07.1998, p. 0007 date 1998-06-03 type Committee report tabled for plenary, 1st reading/single reading
activities/5/body	changed	Old unknown New EP
activities/5/date	changed	Old 1998-06-03 New 1998-06-17
activities/5/docs	deleted	url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-217&language=FR type Dépôt du rapport de la commission, 1ère lecture/lecture unique title A4-0217/1998
activities/5/text	deleted	La proposition de la Commission européenne visant à assouplir les conditions fiscales de transfert des automobiles a reçu le vif soutien de la commission. La proposition qui fait écho à de nombreuses pétitions adressées au Parlement européen a pour objet d'éviter la double taxation des véhicules de tourisme en cas de déménagement du propriétaire d'un Etat membre dans un autre. Sous certaines conditions, les Etats membres ne seront plus autorisés à frapper d'une taxe à l'immatriculation, telle que la taxe de mise en circulation en Belgique, les véhicules transférés sur leur territoire par des particuliers changeant de lieu de résidence. La proposition tend également à assouplir les règles régissant l'utilisation temporaire d'un véhicule dans un autre Etat membre. Suivant l'avis de son rapporteur, M. Graham WATSON (ELDR, RU), la commission a approuvé la proposition sous réserve de trois amendements visant à clarifier le texte de la Commission européenne.
activities/5/type	changed	Old Vote en commission, 1ère lecture/lecture unique New Debate in Parliament
activities/6/body	changed	Old unknown New EP
activities/6/docs/0/text/0	changed	Old En adoptant le rapport de M. Graham WATSON (ELDR, RU), le Parlement européen a approuvé la proposition sous réserve de trois amendements visant à clarifier le texte de la Commission européenne. Le Parlement estime que lorsqu'un véhicule est endommagé de manière irréversible pendant son utilisation temporaire dans un autre Etat membre et cédé en vue d'être mis à la ferraille ou détruit, il convient que le propriétaire ne devienne pas, de ce fait, imposable. En outre, le citoyen devrait avoir le choix entre le paiement des taxes et la possibilité de faire quitter le territoire de l'Etat membre au véhicule sans payer les taxes. New 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.
activities/6/docs/0/type	changed	Old Décision du Parlement, 1ère lecture/lecture unique New Decision by Parliament, 1st reading/single reading
activities/6/docs/1	added	url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML type Text adopted by Parliament, 1st reading/single reading title OJ C 210 06.07.1998, p. 0171-0204
activities/6/type	changed	Old Décision du Parlement, 1ère lecture/lecture unique New Text adopted by Parliament, 1st reading/single reading
activities/7/body	changed	Old unknown New EC
activities/7/commission	added	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/7/docs/0	added	url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:145:SOM:EN:HTML type Modified legislative proposal title OJ C 145 26.05.1999, p. 0006
activities/7/docs/1/text/0	changed	Old La proposition modifiée retient les deux amendements adoptés parle Parlement européen. New The amended proposal retains the two amendments adopted by the European Parliament.
activities/7/docs/1/type	changed	Old Publication de la proposition législative modifiée New Modified legislative proposal published
activities/7/docs/1/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=1999&nu_doc=165 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=165
activities/7/type	changed	Old Publication de la proposition législative modifiée New Modified legislative proposal
committees/0	added	body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham
committees/1	added	body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI
other/0	added	body EC dg url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union commissioner ŠEMETA Algirdas
procedure/Base juridique	deleted	Traité sur le fonctionnement de l'UE TFEU 113
procedure/Dossier de la commission parlementaire	deleted	ECON/4/09843
procedure/Etape de la procédure	deleted	En attente de décision finale
procedure/Instrument législatif	deleted	Directive
procedure/Référence de procédure	deleted	1998/0025(CNS)
procedure/Sous-type de procédure	deleted	Législation
procedure/Type de procédure	deleted	CNS - Procédure de consultation
procedure/dossier_of_the_committee	added	ECON/4/09843
procedure/instrument	added	Directive
procedure/legal_basis	added	Treaty on the Functioning of the EU TFEU 113
procedure/stage_reached	changed	Old En attente de décision finale New Awaiting final decision
procedure/subject	added	2.70.02 Indirect taxation, VAT, excise duties
procedure/subtype	added	Legislation
procedure/sujet	deleted	2.70.02 Fiscalité et impôts indirects, TVA, accises
procedure/title	changed	Old Fiscalité: transfert définitif ou temporaire des véhicules de tourisme (modif. direct. 83/182/CEE, 83/183/CEE) New Tax treatment: permanent or temporary transfer of turism vehicles (amend. Direct. 83/182/EEC, 83/183/EEC)
procedure/type	changed	Old CNS - Procédure de consultation New CNS - Consultation procedure

2013-01-05

activities/0/body	changed	Old EC New unknown
activities/0/commission	deleted	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/0/docs/0	deleted	url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:108:SOM:EN:HTML type Legislative proposal title OJ C 108 07.04.1998, p. 0075
activities/0/docs/0/text/0	changed	Old 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. New OBJECTIF: la proposition de directive vise à simplifier les conditions et les procédures relatives au transfert, soit temporaire, soit définitif, de véhicules à moteur de tourisme entre les Etats membres. L'objectif est d'aligner davantage sur le principe et les règles du marché unique, le traitement fiscal des véhicules qui accompagnent les particuliers qui se déplacent d'un Etat membre à un autre. CONTENU: la proposition doit remplacer la directive 83/182/CEE, relative aux franchises fiscales applicables à l'intérieur de la Communauté en matière d'importation temporaire de certains moyens de transport, et la directive 83/183/CEE (modifiée par la directive 89/604/CEE), relative aux franchises fiscales applicables aux importations définitives de biens personnels des particuliers en provenance d'un Etat membre. Les mesures proposées relèvent de deux grandes catégories: 1) d'une part, dans le cas de transferts de résidence, il est proposé que les Etats membres n'appliquent pas de taxe d'immatriculation ou de taxe similaire aux véhicules introduits sur leur territoire par des particuliers qui y transfèrent leur lieu de résidence en provenance d'un autre Etat membre; 2) en ce qui concerne les déplacements temporaires, la proposition vise principalement à assurer une continuité satisfaisante du droit que possède un particulier d'utiliser temporairement un véhicule dans un Etat membre autre que celui où il réside. Il s'agit essentiellement d'accorder le droit d'utiliser un véhicule pendant une période maximum de six mois au cours d'une quelconque période de douze mois. D'autres éléments sont également introduits, notamment: - une plus grande liberté d'utiliser une voiture de location dans un Etat membre autre que celui où elle est immatriculée, - le droit pour les membres de la famille du propriétaire d'utiliser le véhicule, - une plus grande souplesse concernant les droits des personnes qui travaillent dans un Etat membre autre que celui où elles résident et le problème des véhicules fournis par l'employeur. La proposition prévoit également d'inciter davantage les autorités compétentes des Etats membres à établir des contacts bilatéraux en cas de litige concernant le lieu de résidence présumé d'une personne, et insiste sur le fait qu'en cas d'infraction à la législation nationale, toute action ou sanction doit être proportionnée à l'infraction.
activities/0/docs/0/type	changed	Old Legislative proposal published New Publication de la proposition législative
activities/0/docs/0/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=30 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=1998&nu_doc=30
activities/0/type	changed	Old Legislative proposal New Publication de la proposition législative
activities/1/body	changed	Old EP New unknown
activities/1/date	changed	Old 1998-06-17 New 1998-03-13
activities/1/type	changed	Old Debate in Parliament New Annonce en plénière de la saisine de la commission, 1ère lecture/lecture unique
activities/2/body	changed	Old EP New unknown
activities/2/committees	deleted	body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI
activities/2/date	changed	Old 1998-03-13 New 1998-06-03
activities/2/docs	added	url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-217&language=FR type Dépôt du rapport de la commission, 1ère lecture/lecture unique title A4-0217/1998
activities/2/text	added	La proposition de la Commission européenne visant à assouplir les conditions fiscales de transfert des automobiles a reçu le vif soutien de la commission. La proposition qui fait écho à de nombreuses pétitions adressées au Parlement européen a pour objet d'éviter la double taxation des véhicules de tourisme en cas de déménagement du propriétaire d'un Etat membre dans un autre. Sous certaines conditions, les Etats membres ne seront plus autorisés à frapper d'une taxe à l'immatriculation, telle que la taxe de mise en circulation en Belgique, les véhicules transférés sur leur territoire par des particuliers changeant de lieu de résidence. La proposition tend également à assouplir les règles régissant l'utilisation temporaire d'un véhicule dans un autre Etat membre. Suivant l'avis de son rapporteur, M. Graham WATSON (ELDR, RU), la commission a approuvé la proposition sous réserve de trois amendements visant à clarifier le texte de la Commission européenne.
activities/2/type	changed	Old Committee referral announced in Parliament, 1st reading/single reading New Vote en commission, 1ère lecture/lecture unique
activities/3	deleted	date 1998-05-27 docs url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=793&year=1998 type Economic and Social Committee: opinion, report title CES0793/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:235:SOM:EN:HTML type Economic and Social Committee: opinion, report title OJ C 235 27.07.1998, p. 0031 body ESOC type Economic and Social Committee: opinion, report
activities/3/body	changed	Old EP New unknown
activities/3/date	changed	Old 1998-06-18 New 1998-06-17
activities/3/docs	deleted	text 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. type Decision by Parliament, 1st reading/single reading title T4-0365/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML type Text adopted by Parliament, 1st reading/single reading title OJ C 210 06.07.1998, p. 0171-0204
activities/3/type	changed	Old Text adopted by Parliament, 1st reading/single reading New Débat en plénière
activities/4	deleted	body EP committees body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI text A Commission proposal aiming at ensuring free movement for cars won strong backing from the Committee. The proposal, which is in response to a large number of petitions to the European Parliament, seeks to prevent double taxation on cars when a person moves from one Member State to another. Subject to certain conditions, Member States will no longer be allowed to impose registration taxes, such as the Belgian Taxe de mise en circulation, on vehicles brought into their territory by individuals changing their place of residence. The proposal also seeks to make the rules concerning temporary use of a vehicle in another Member State more flexible. Following the advice of the rapporteur, Graham WATSON (ELDR, UK), the Committee approved the proposal subject to three amendments which seek to clarify the Commission text. docs url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-217&language=EN type Committee report tabled for plenary, 1st reading/single reading title A4-0217/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML type Committee report tabled for plenary, 1st reading/single reading title OJ C 210 06.07.1998, p. 0007 date 1998-06-03 type Committee report tabled for plenary, 1st reading/single reading
activities/4/body	changed	Old EP New unknown
activities/4/date	changed	Old 1998-05-15 New 1998-06-18
activities/4/docs/0/text	added	En adoptant le rapport de M. Graham WATSON (ELDR, RU), le Parlement européen a approuvé la proposition sous réserve de trois amendements visant à clarifier le texte de la Commission européenne. Le Parlement estime que lorsqu'un véhicule est endommagé de manière irréversible pendant son utilisation temporaire dans un autre Etat membre et cédé en vue d'être mis à la ferraille ou détruit, il convient que le propriétaire ne devienne pas, de ce fait, imposable. En outre, le citoyen devrait avoir le choix entre le paiement des taxes et la possibilité de faire quitter le territoire de l'Etat membre au véhicule sans payer les taxes.
activities/4/docs/0/title	changed	Old PE226.733 New T4-0365/1998
activities/4/docs/0/type	changed	Old Committee draft report New Décision du Parlement, 1ère lecture/lecture unique
activities/4/type	changed	Old Committee draft report New Décision du Parlement, 1ère lecture/lecture unique
activities/5/body	changed	Old EC New unknown
activities/5/commission	deleted	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/5/docs/0	deleted	url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:145:SOM:EN:HTML type Modified legislative proposal title OJ C 145 26.05.1999, p. 0006
activities/5/docs/0/text/0	changed	Old The amended proposal retains the two amendments adopted by the European Parliament. New La proposition modifiée retient les deux amendements adoptés parle Parlement européen.
activities/5/docs/0/type	changed	Old Modified legislative proposal published New Publication de la proposition législative modifiée
activities/5/docs/0/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=165 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=1999&nu_doc=165
activities/5/type	changed	Old Modified legislative proposal New Publication de la proposition législative modifiée
committees/0	deleted	body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham
committees/1	deleted	body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI
other/0	deleted	body EC dg url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union commissioner ŠEMETA Algirdas
procedure/Base juridique	added	Traité sur le fonctionnement de l'UE TFEU 113
procedure/Dossier de la commission parlementaire	added	ECON/4/09843
procedure/Etape de la procédure	added	En attente de décision finale
procedure/Instrument législatif	added	Directive
procedure/Référence de procédure	added	1998/0025(CNS)
procedure/Sous-type de procédure	added	Législation
procedure/Type de procédure	added	CNS - Procédure de consultation
procedure/dossier_of_the_committee	deleted	ECON/4/09843
procedure/instrument	deleted	Directive
procedure/legal_basis	deleted	Treaty on the Functioning of the EU TFEU 113
procedure/stage_reached	changed	Old Awaiting final decision New En attente de décision finale
procedure/subject	deleted	2.70.02 Indirect taxation, VAT, excise duties
procedure/subtype	deleted	Legislation
procedure/sujet	added	2.70.02 Fiscalité et impôts indirects, TVA, accises
procedure/title	changed	Old Tax treatment: permanent or temporary transfer of turism vehicles (amend. Direct. 83/182/EEC, 83/183/EEC) New Fiscalité: transfert définitif ou temporaire des véhicules de tourisme (modif. direct. 83/182/CEE, 83/183/CEE)
procedure/type	changed	Old CNS - Consultation procedure New CNS - Procédure de consultation

2012-04-10

2012-04-08

activities/0/docs/0/celexid	deleted	CELEX:51998PC0030:EN
activities/0/docs/0/text	deleted	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.
activities/0/docs/0/title	changed	Old COM(1998)0030 New OJ C 108 07.04.1998, p. 0075
activities/0/docs/0/url	added	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:108:SOM:EN:HTML
activities/0/docs/1/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=30
activities/3/docs/0/url	added	http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=793&year=1998
activities/3/docs/1/url	added	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:235:SOM:EN:HTML
activities/4/docs/1/url	added	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML
activities/7/docs/0/celexid	deleted	CELEX:51999PC0165:EN
activities/7/docs/0/text	deleted	The amended proposal retains the two amendments adopted by the European Parliament.
activities/7/docs/0/title	changed	Old COM(1999)0165 New OJ C 145 26.05.1999, p. 0006
activities/7/docs/1/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=165

2012-04-07

2012-04-05

activities/0/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=30
activities/0/docs/1/celexid	added	CELEX:51998PC0030:EN
activities/0/docs/1/text	added	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.
activities/0/docs/1/title	changed	Old OJ C 108 07.04.1998, p. 0075 New COM(1998)0030
activities/0/docs/1/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:108:SOM:EN:HTML
activities/3/docs/1/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:235:SOM:EN:HTML
activities/4/docs/0/url	deleted	http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-217&language=EN
activities/4/docs/1/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML
activities/7/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=165
activities/7/docs/1/celexid	added	CELEX:51999PC0165:EN
activities/7/docs/1/text	added	The amended proposal retains the two amendments adopted by the European Parliament.
activities/7/docs/1/title	changed	Old OJ C 145 26.05.1999, p. 0006 New COM(1999)0165

2012-04-04

activities/0/docs/1/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=0030 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=30
activities/3/docs/0/url	deleted	http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=0793&year=1998
activities/4/docs/0/url	changed	Old http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-0217&language=EN New http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-217&language=EN
activities/6/docs/1/text	added	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.
activities/6/docs/1/title	changed	Old OJ C 210 06.07.1998, p. 0171-0204 New T4-0365/1998
activities/6/docs/1/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML
activities/7/docs/0/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:145:SOM:EN:HTML
activities/7/docs/1/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=0165 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=165

2012-03-14

2012-02-20

2012-02-15

2012-02-12

2012-02-11

2012-02-10

activities	added	date 1998-02-10 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=0030 text 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. title COM(1998)0030 type Legislative proposal published celexid CELEX:51998PC0030:EN url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:108:SOM:EN:HTML type Legislative proposal title OJ C 108 07.04.1998, p. 0075 body EC commission DG Taxation and Customs Union Commissioner ŠEMETA Algirdas type Legislative proposal date 1998-03-13 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI date 1998-05-15 docs type Committee draft report title PE226.733 body EP type Committee draft report date 1998-05-27 docs url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=0793&year=1998 type Economic and Social Committee: opinion, report title CES0793/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:235:SOM:EN:HTML type Economic and Social Committee: opinion, report title OJ C 235 27.07.1998, p. 0031 body ESOC type Economic and Social Committee: opinion, report body EP committees body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI docs url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-0217&language=EN type Committee report tabled for plenary, 1st reading/single reading title A4-0217/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML type Committee report tabled for plenary, 1st reading/single reading title OJ C 210 06.07.1998, p. 0007 text A Commission proposal aiming at ensuring free movement for cars won strong backing from the Committee. The proposal, which is in response to a large number of petitions to the European Parliament, seeks to prevent double taxation on cars when a person moves from one Member State to another. Subject to certain conditions, Member States will no longer be allowed to impose registration taxes, such as the Belgian Taxe de mise en circulation, on vehicles brought into their territory by individuals changing their place of residence. The proposal also seeks to make the rules concerning temporary use of a vehicle in another Member State more flexible. Following the advice of the rapporteur, Graham WATSON (ELDR, UK), the Committee approved the proposal subject to three amendments which seek to clarify the Commission text. date 1998-06-03 type Committee report tabled for plenary, 1st reading/single reading date 1998-06-17 body EP type Debate in Parliament date 1998-06-18 docs text 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. type Decision by Parliament, 1st reading/single reading title T4-0365/1998 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1998:210:SOM:EN:HTML type Text adopted by Parliament, 1st reading/single reading title OJ C 210 06.07.1998, p. 0171-0204 body EP type Text adopted by Parliament, 1st reading/single reading date 1999-04-16 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=0165 text The amended proposal retains the two amendments adopted by the European Parliament. title COM(1999)0165 type Modified legislative proposal published celexid CELEX:51999PC0165:EN url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:145:SOM:EN:HTML type Modified legislative proposal title OJ C 145 26.05.1999, p. 0006 body EC commission DG Taxation and Customs Union Commissioner ŠEMETA Algirdas type Modified legislative proposal
committees	added	body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI
links	added
other	added	body EC dg Taxation and Customs Union commissioner ŠEMETA Algirdas
procedure	added	dossier_of_the_committee ECON/4/09843 reference 1998/0025(CNS) instrument Directive legal_basis Treaty on the Functioning of the EU TFEU 113 stage_reached Awaiting final decision subtype Legislation title Tax treatment: permanent or temporary transfer of turism vehicles (amend. Direct. 83/182/EEC, 83/183/EEC) type CNS - Consultation procedure subject 2.70.02 Indirect taxation, VAT, excise duties

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1998/0025(CNS)

Activites

Documents

History

	ECON	JURI
Lead Rapporteur	WATSON Sir Graham (ELDR)
Opinion Rapporteur(s)

activities/0/commission/0	added	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/0/commission/0	deleted	DG Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/7/commission/0	added	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/7/commission/0	deleted	DG Taxation and Customs Union Commissioner ŠEMETA Algirdas
other/0	added	body EC dg url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union commissioner ŠEMETA Algirdas
other/0	deleted	body EC dg Taxation and Customs Union commissioner ŠEMETA Algirdas

procedure/legal_basis/0	added	TFEU 113
procedure/legal_basis/0	deleted	Treaty on the Functioning of the EU TFEU 113

activities/1	added	date 1998-03-13 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI
activities/1	deleted	date 1998-03-13 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 1998-03-24 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group ELDR name WATSON Sir Graham body EP responsible False committee_full Legal Affairs, Citizens' Rights committee JURI
activities/4/committees/0/rapporteur/0	added	group ELDR name WATSON Sir Graham
activities/4/committees/0/rapporteur/0	deleted	group ELDR name WATSON Sir Graham
committees/0/rapporteur/0	added	group ELDR name WATSON Sir Graham
committees/0/rapporteur/0	deleted	group ELDR name WATSON Sir Graham