23. 4. 83 Official Journal of the European Communities No L 105/59 COUNCIL DIRECTIVE of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the European Parliament (2), Having regard to the opinion of the Economic and Social Committee (3), Whereas the freedom of movement of Community residents within the Community is hampered by the taxation arrangements applied to the temporary importation of certain means of transport for private or business use; Whereas the elimination of the obstacles resulting from these taxation arrangements is particularly necessary if an economic market having features similar to those of a domestic market is to be established; Whereas it must be possible in certain cases to establish definitely whether or not a person is in fact resident in a given Member State; Whereas it appears desirable in a first stage to limit the scope of this Directive concerning certain means of transport to those acquired or imported in accordance with the general conditions of taxation in force on the domestic market of a Member State. HAS ADOPTED THIS DIRECTIVE: Article 1 Scope 1. Member States shall, under the conditions laid down below, exempt temporary imports from another (1) OJ No C 267, 21. 11. 1975, p. 8. (3) OJ No C 53, 8. 3. 1976, p. 37. ‘ () OJ No C 131, 12. 6. 1976, p. S0. Member State of motor-driven road vehicles (including their trailers), caravans, pleasure boats, private aircraft, bicycles, tricycles and saddle-horses from: — turnover tax, excise duties and any other consumption tax, — the taxes listed in the Annex hereto. 2. The exemption referred to in paragraph 1 shall also apply to the normal spare parts, accessories and equipment imported with these means of transport. 3. Commercial vehicles shall be excluded from the exemption referred to in paragraph 1. 4. (a) The scope of this Directive shall not extend to the temporary importation of private vehicles, caravans, pleasure boats, private aircraft, bicycles and tricycles for private use which have not been acquired or imported in accordance with the general conditions of taxation in force on the domestic market of a Member State and/or which are subject by reason of their exportation to any exemption from or refund of turnover tax, excise duty or any other consumption tax. For the purposes of this Directive, means of transport acquired under the conditions referred to in Article 15 (10) of Directive 77/388/EEC (*) shall be deemed to have satisfied the general conditions of taxation in force on the domestic market of a Member State; however, Member States may deem means of transport acquired wunder the conditions referred to in the third indent of the said point 10 not to have satisfied these conditions. (b) The Council, acting unanimously on a pro- posal from the Commission, shall, before 31 December 1985, adopt Community rules on the grant of exemption to the means of transport referred to in the first paragraph of (a) above, taking into account the need to avoid cases of double taxation and the need to ensure normal, full taxation of means of transport for private use. () OJ No L 145, 13. 6. 1977, p. 1.