Council Directive 2009/132/EC of 19 October 2009… Article 5

Article 5

Exemption may be granted only to persons whose normal place of residence has been outside the Community for a continuous period of at least 12 months. However, the competent authorities may grant exceptions to this rule provided that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months.

Read the full instrument → · Read this in context: CHAPTER 1 — Personal property of natural persons transferring their normal place of residence to the Community →

Other provisions in CHAPTER 1 — Personal property of natural persons transferring their normal place of residence to the Community

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 5 of Council Directive 2009/132/EC of 19 October 2009… (LawPlayer, data as of 2026-07-04)

What to look at next

Council Directive 2009/132/EC of 19 October 2009…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER 1 — Personal property of natural persons transferring their normal place of residence to the Community — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections