My bookmarksSign up free

Council Directive 83/182/EEC of 28 March 1983 on tax… Article 8

Council Directive 83/182/EEC of 28 March 1983 on tax… Article 8

Article 8

Supplementary rules for determination of residence in the case of business use of a private vehicle In exceptional cases where, despite the supply of the additional information referred to in Article 7 (3) to the competent authorities of the Member State of importation, serious doubts still remain, temporary importation of a private vehicle for business use may be made conditional upon payment of a security. However, when the user of the vehicle produces evidence that he has his normal residence in another (1) OJ No 56, 4.4.1964, p. 869/64. Member State, the authorities of the Member State of temporary importation shall refund the security within two months following the date on which the evidence is produced.

Read the full instrument →

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 8 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.

What to look at next