No L 105/64 Official Journal of the European Communities 23. 4. 83 COUNCIL DIRECTIVE of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (83/183/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 (), Having regard to the opinion of the European Parliament (2), Having regard to the opinion of the Economic and Social Committee (3), ] Whereas, in order that the people of the Member States become more aware of the existence of the European Community, further measures to benefit private individuals should be taken in order to create conditions in the Community similar to those in a domestic market; Whereas, in particular, the tax obstacles to the importation 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; whereas, therefore, these obstacles should be eliminated as far as possible by the introduction of tax exemptions; Whereas these tax exemptions may apply only to imports of goods which are not of a commercial or speculative nature; whereas the application of the exemptions should therefore be made subject to limits and conditions, HAS ADOPTED THIS DIRECTIVE: TITLE 1 GENERAL PROVISIONS Article 1 Scope 1. Every Member State shall, subject to the conditions and in the cases hereinafter set out, exempt personal (1) OJ No C 267, 21. 11. 1975, p. 11. (3) OJ No C 53, 8. 3. 1976, p. 39. () O] No C 131, 12. 6. 1976, p. 49. property imported permanently from another Member State by private individuals from turnover tax, excise duty and other consumption taxes which normally apply to such property. 2. Specific and/or periodical duties and taxes connected with the use of such property within the country, such as for instance motor vehicle registration fees, road taxes and television licences, are not covered by this Directive. - Article 2 Conditions relating to property 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 4 of Directive 77/388/EEC (4). 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. 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 exportation, of any exemption or any refund of turnover tax, excise duty or any other consumption tax. For the purposes of this Directive, the goods acquired under the conditions referred to in Article 15 (10) of Directive 77/388/EEC shall be deemed to have met these conditions; (b) of which the person concerned has had the use, in the Member States from which it is being exported, for a period of at least: — six months before the change of residence in the case of motor-driven vehicles (including their ’ (4 O] No L 145, 13.6. 1977, p. 1.