council direct march tax exempt applic perman import member state person properti individu eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe order peopl member state awar exist european commun measur benefit privat individu order creat condit commun similar domest market tax obstacl import privat individu person properti member state member state hinder free movement person commun obstacl elimin introduct tax exempt tax exempt appli import good commerci specul natur applic exempt made subject limit condit adopt direct titl gener provis articl scope member state subject condit case hereinaft set exempt person properti import perman member state privat individu turnov tax excis duti consumpt tax appli properti specif period duti tax connect properti countri instanc motor vehicl registr fee road tax televis licenc cover direct articl condit relat properti purpos direct quot person properti quot mean properti person person concern household properti reason natur quantiti reflect commerci interest intend econom activ mean articl direct eec tool instrument person concern exercis trade profess treat person properti exempt articl make provis grant person properti acquir gener condit taxat forc domest market member state subject ground export exempt refund turnov tax excis duti consumpt tax purpos direct good acquir condit refer articl direct eec deem met condit person concern member state export period month chang resid case motor driven vehicl includ oj oj oj oj trailer caravan mobil home pleasur boat privat aircraft month chang resid set secondari resid case properti good refer sentenc member state increas period month compet author demand proof condit paragraph satisfi case motor driven vehicl includ trailer caravan mobil home pleasur boat privat aircraft case properti demand proof grave suspicion fraud articl import condit import properti carri time period laid articl articl oblig subsequ import properti import dispos hire lent period month import free duti circumst duli justifi satisfact compet author member state import articl specif condit type properti member state provid good list articl direct eec amend direct eec import free duti quantiti laid articl travel member state exempt import ride hors motor driven road vehicl includ trailer caravan mobil home pleasur boat privat aircraft grant privat individu transfer normal resid member state import 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 inform requir addit proof titl ii import person properti connect transfer normal resid articl exempt articl make provis grant subject condit laid articl respect person properti import privat individu transfer normal resid properti import month transfer normal resid oj oj titl iii import person properti connect furnish relinquish secondari resid articl exempt articl make provis grant subject condit laid articl person properti import privat individu furnish secondari resid exempt grant person concern owner secondari resid rent period month ii properti import correspond normal furnitur secondari resid exempt grant subject condit mention paragraph relinquish secondari resid properti import normal resid secondari resid provid properti question possess person concern period month properti import month secondari resid relinquish articl appli properti import titl iv import properti marriag articl derog indent articl prejudic provis contain articl person marri entitl exempt tax refer articl import member state intend transfer normal resid person properti acquir possess month previous provid import take place period begin month marriag date envisag end month actual marriag date person concern evid marriag place preliminari formal marriag put hand exempt grant respect present customarili occas marriag person fulfil condit laid paragraph person normal place resid member state import exempt appli present unit exceed ecu member state grant exempt ecu exceed provid present exempt exce ecu member state make grant exempt depend provis adequ guarante properti import date marriag individu fail provid proof marriag month date marriag tax due date import titl import person properti deceas person acquir inherit articl derog articl prejudic provis contain articl privat individu acquir inherit causa morti ownership benefici ownership person properti deceas person situat member state entitl exempt tax refer articl import properti member state resid provid individu compet author member state declar issu notari compet author member state export properti import acquir inherit properti import year date individu enter possess properti titl vi final provis articl entri forc commun tax rule adopt pursuant articl direct eec member state endeavour reduc formal import privat individu limit subject condit laid direct endeavour avoid import formal entail control result substanti unload reload frontier member state retain introduc liber condit grant tax exempt laid direct except laid articl prejudic articl member state virtu direct appli commun tax exempt favour accord import privat individu person properti countri articl member state bring forc law regul administr provis compli direct januari latest forthwith inform commiss thereof hellen republ retain taxat system forc provid doubl taxat avoid common vat system introduc member state commun commiss text main provis nation law adopt field cover direct result applic provis articl commiss inform member state provis year commiss consult member state send council european parliament report implement direct member state articl direct address member state brussel march council presid ertl