council direct march tax exempt commun mean transport temporarili import member state eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe freedom movement commun resid commun hamper taxat arrang appli temporari import mean transport privat busi elimin obstacl result taxat arrang econom market featur similar domest market establish case establish person fact resid member state appear desir stage limit scope direct mean transport acquir import accord gener condit taxat forc domest market member state adopt direct articl scope member state condit laid exempt temporari import member state motor driven road vehicl includ trailer caravan pleasur boat privat aircraft bicycl tricycl saddl hors turnov tax excis duti consumpt tax tax list annex hereto exempt refer paragraph appli normal spare part accessori equip import mean transport commerci vehicl exclud exempt refer paragraph scope direct extend temporari import privat vehicl caravan pleasur boat privat aircraft bicycl tricycl privat acquir import accord gener condit taxat forc domest market member state subject reason export exempt refund turnov tax excis duti consumpt tax purpos direct mean transport acquir condit refer articl direct eec deem satisfi gener condit taxat forc domest market member state member state deem mean transport acquir condit refer indent point satisfi condit council act unanim propos commiss decemb adopt commun rule grant exempt mean transport refer paragraph take account avoid case doubl taxat ensur normal full taxat mean transport privat oj oj oj oj articl definit purpos direct quot commerci vehicl quot mean road vehicl design equip suitabl intend transport payment person includ driver good road vehicl special transport quot privat vehicl quot mean road vehicl includ trailer refer subparagraph quot busi quot mean transport mean thereof direct exercis activ carri consider financi gain quot privat quot mean busi articl temporari import mean transport privat privat vehicl caravan pleasur boat privat aircraft tricycl bicycl import temporarili item import exempt tax articl period continu month month provid individu import good aa normal resid member state member state temporari import bb emploi mean transport question privat mean transport dispos hire member state temporari import lent resid state privat vehicl belong car hire firm head offic commun hire resid view export countri result hire contract end countri return employe car hire firm member state origin hire employe resid member state temporari import articl temporari import privat vehicl busi privat vehicl import temporarili busi exempt tax articl provid individu import privat vehicl aa normal resid member state member state temporari import bb vehicl member state temporari import order carri passeng hire materi reward kind industri commerci transport good reward privat vehicl dispos hire lent member state temporari import privat vehicl acquir import accord gener condit taxat forc domest market member state normal resid user subject reason export exempt refund turnov tax excis duti consumpt tax condit presum satisfi privat vehicl bear standard registr plate member state registr type temporari plate exclud case privat vehicl regist member state issu standard registr plate condit complianc gener condit taxat forc domest market user requir produc evid proof payment consumpt tax exempt provid paragraph appli period continu month case privat vehicl import commerci intermediari refer articl direct eec month case articl specif case temporari import privat vehicl privat vehicl import temporarili exempt tax refer articl case privat vehicl regist countri normal resid user regularli journei resid place work undertak territori member state vice versa exempt head subject time limit student privat vehicl regist member state normal resid territori member state student resid sole purpos pursu studi grant exempt provid paragraph subject sole condit provis articl satisfi articl exempt temporari import saddl hors hors ride excurs saddl hors import temporarili member state exempt month tax articl provid hors enter territori member state temporari import purpos hors ride excurs rider member state exclud exempt import resid hors carri board mean transport exempt request time entri territori member state temporari import exempt request temporari import rider exempt requir enter territori member state temporari import frontier post hors hire lent dispos parti member state temporari import purpos excurs articl gener rule determin resid purpos direct quot normal resid quot mean place person live dai calendar year person occup ti case person occup ti person ti show close link person place live normal resid person occup ti place person ti live turn place situat member state regard place person ti provid person return regularli condit met person live member state order carri task definit durat attend univers school impli transfer normal resid individu give proof place normal resid mean ident card valid document compet author member state import doubt valid statement normal resid made accord paragraph purpos specif control request addit inform evid articl supplementari rule determin resid case busi privat vehicl except case suppli addit inform refer articl compet author member state import doubt remain temporari import privat vehicl busi made condit payment secur user vehicl produc evid normal resid oj member state author member state temporari import refund secur month date evid produc articl special arrang member state maintain introduc liber arrang provid direct request import permit temporari import period longer refer articl event member state levi tax mention annex period exceed laid direct member state permit privat vehicl refer sentenc articl hire resid member state import view export member state circumst appli pursuanc direct tax exempt commun favour grant respect mean transport origin countri kingdom denmark author maintain rule appli countri connect normal resid person includ student respect case refer articl regard normal resid denmark live year dai period month avoid doubl taxat result applic rule person consid resid normal resid person situat spous children live similar case kingdom denmark consult member state concern decid resid purpos taxat period year elaps council basi report commiss examin derog cover paragraph adopt measur propos commiss base articl treati ensur abolit derog member state inform commiss arrang refer paragraph time fulfil oblig laid articl commiss subsequ commun arrang member state articl final provis member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof practic applic direct rise difficulti compet author member state concern decis mutual agreement light convent commun direct mutual assist member state commun commiss text main subsequ provis nation law adopt field govern direct year commiss consult member state submit council european parliament report applic direct member state refer concept quot normal resid quot propos commun provis bring establish uniform system member state articl direct address member state brussel march council presid ertl annex list tax refer indent articl belgium tax de circul sur le véhicul automobil arrêté royal du novembr portant codif de disposit légale rel aux tax assimilé aux impôt sur le revenu moniteur belg du janvier verkeersbelast op de autovoertuigen koninklijk besluit van novemb houdend codificati van de wettelijk bepalingen betreffend de met de inkomstenbelastingen gelijkgesteld belastingen belgisch staatsblad van januari denmark vægtafgift af motorkøretøj bekendtgørels nr af decemb feder republ germani kraftfahrzeugsteu kraftfahrzeugsteuergesetz kraftfahrzeugsteu durchführungsverordnung greec gt pic file quot quot gt franc tax différentiel sur le véhicul moteur loi du décembr tax sur le véhicul un puissanc fiscal supérieur cv immatriculé dan la catégori de voitur particulièr loi de financ articl du code général de impôt ireland motor vehicl excis duti financ excis duti vehicl act amend section financ act amend itali tassa sulla circolazion degli autoveicoli tu dell leggi sull tass automobilistich approvato con dpr del febbraio success modificazioni luxembourg tax sur le véhicul automoteur loi allemand du mar kraftfahrzeugsteuergesetz maintenu en vigueur par arrêté grand ducal du octobr modifié par la loi du août le règlement grand ducaux du septembr du octobr netherland motorrijtuigenbelast wet op de motorrijtuigenbelast juli stb wet van decemb stb unit kingdom vehicl excis duti vehicl excis act