3.3. Registration taxes and the permanent and temporary transfer of a motor-driven vehicle in another Member State
Although "positive harmonisation" by means of EU legislative acts has been difficult to achieve due to the unanimity requirement, the EU legislator has sought to provide a solution for specific cross-border situations. In particular, the aim of the EU legislator has been to seek the elimination of certain tax obstacles that affect the movement of private individuals within the Internal Market by means of Directive 83/182/EEC[27] and Directive 2009/55/EC[28] (which codified the changes performed on the formerly applicable Directive 83/183/EEC[29]). These Directives have however a limited application as it will be explained hereinafter.
