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Image header Agence Europe
Europe Daily Bulletin No. 8254
Contents Publication in full By article 21 / 45
GENERAL NEWS / (eu) eu/taxation

Commission asks Greece to change its practices on car tax

Brussels, 12/07/2002 (Agence Europe) - On Thursday the European Commission decided to send a formal request to Greece to change its practices concerning the taxation of permanent imports of individuals' personal property and in particular, cars following a change of residence. Instead of granting the "tax exemption" for cars laid down in the Directive, Greece currently taxes cars brought into Greece by individuals moving to Greece from another Member State. Moreover, the Greek authorities apply a restrictive interpretation to the concept of "normal residence". The Commission considers these practices to be incompatible with Directive 83/183/EEC, which provides for the exemption of personal 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. In the absence of a satisfactory response from the Greek authorities within two months of receiving the reasoned opinion the Commission may decide to take the case to the Court of Justice.

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