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Council Directive 83/182/EEC of 28 March 1983 on tax… Article 2

Article 2

Definitions For the purpose of this Directive: (a) "commercial vehicle" means any road vehicle which, by its design or equipment, is suitable for and intended for transporting, whether for payment or not: - more than nine persons, including the driver, - goods, as well as any road vehicle for special use other than transport as such; (b) "private vehicle" means any road vehicle, including its trailer, if any, other than those referred to in subparagraph (a); (c) "business use" of a means of transport means the use thereof in the direct exercise of an activity carried out for consideration or financial gain; (d) "private use" means any use other than business use.

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Other provisions in Council Directive 83/182/EEC of 28 March 1983 on tax…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 2 of Council Directive 83/182/EEC of 28 March 1983 on tax… (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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