3.3.2. Directive 2009/55/EC on permanent introduction of personal property of individuals
The Directive provides for an exemption for personal property introduced permanently from another Member State by private individuals from consumption taxes which normally apply to such property. The exemption does not apply to Value Added Tax, excise duty and specific and/or periodical duties and taxes connected with the use of the property such as for example motor vehicle registration fees, road taxes and television licences.
The Directive subjects the exemption to a number of conditions, in particular:
· the exemption shall be granted only if the private individual transfers his normal residence to the Member State of destination;
· "normal residence" is defined in the same terms as "residence" for the purpose of temporary importation[35];
· the vehicle must have been acquired under the general conditions of taxation in force in the domestic market of the Member State of origin without having been subject to any exemption or refund of consumption tax upon the exit;
· Member States may require that the person must have had the actual use of the vehicle for a period of at least sixth months before the change of residence;
· the competent authorities of the Member State of destination in the case of doubts as to the validity of a statement as to normal residence, or for the purpose of certain specific controls, may ask for any information they require or for additional proof;
· the vehicle must be introduced not later than 12 months after the transfer of normal residence;
· the motor-driven road vehicle shall not be disposed of, hired out or lent during the period of 12 months following the tax exempt introduction, except in circumstances duly justified to the satisfaction of the competent authorities of the Member State of destination.
The material scope of the Directive which explicitly excludes from the exemption duties connected with the use of the vehicle has represented the main obstacle for the application of the exemption contained therein to registration taxes on vehicles.
The Court[36] has taken the view that registration taxes are not connected with the act of importation but that their taxable event is the use of the vehicle on the national roads. As a consequence, Member States retain the right to impose them also when they are levied upon the permanent transfer of a residence.
However, some Member States grant an exemption on a pure unilateral basis[37] and require the respect of a number of conditions.
