COUNCIL DIRECTIVE
2009/55/EC
of 25 May 2009
on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals
(Codified version)
CHAPTER I
GENERAL PROVISIONS
Article 1
Scope
Article 2
Conditions relating to property
Article 3
Introduction conditions
Article 4
Obligations subsequent to introduction
Article 5
Specific conditions for certain types of property
Article 6
General rules for determining residence
CHAPTER II
INTRODUCTION OF PERSONAL PROPERTY IN CONNECTION WITH A TRANSFER OF NORMAL RESIDENCE
Article 7
CHAPTER III
INTRODUCTION OF PERSONAL PROPERTY IN CONNECTION WITH THE FURNISHING OR RELINQUISHMENT OF A SECONDARY RESIDENCE
Article 8
CHAPTER IV
INTRODUCTION OF PROPERTY ON MARRIAGE
Article 9
CHAPTER V
INTRODUCTION OF THE PERSONAL PROPERTY OF A DECEASED PERSON, ACQUIRED BY INHERITANCE
Article 10
CHAPTER VI
FINAL PROVISIONS
Article 11
Article 12
Article 13
Article 14
Article 15
ANNEX I
PART A
Council Directive 83/183/EEC |
|
Council Directive 89/604/EEC |
|
Council Directive 91/680/EEC |
Only as regards Article 2(2), third indent |
Council Directive 92/12/EEC |
Only as regards Article 23(3), second indent |
PART B
Directive |
Time limit for transposition |
83/183/EEC |
1 January 1984 |
89/604/EEC |
1 July 1990 |
91/680/EEC |
1 January 1993(1) |
92/12/EEC |
1 January 1993(2) |
ANNEX II
Directive 83/183/EEC |
This Directive |
Article 1(1) |
Article 1(1) |
— |
Article 1(2), point (a) |
— |
Article 1(2), point (b) |
Article 1(2) |
Article 1(2), point (c) |
Article 2(1) |
Article 2(1) |
Article 2(2), first subparagraph, point (a) |
Article 2(2), first subparagraph, point (a) |
Article 2(2), first subparagraph, point (b) |
Article 2(2), first subparagraph, point (b) |
Article 2(2), second subparagraph, introductory wording |
Article 2(2), second subparagraph, introductory wording |
Article 2(2), second subparagraph, first indent |
Article 2(2), second subparagraph, point (i) |
Article 2(2), second subparagraph, second indent |
Article 2(2), second subparagraph, point (ii) |
Article 2(2), second subparagraph, final wording |
— |
Article 2(3) |
Article 2(3) |
Article 3 |
Article 3 |
Article 4 |
Article 4 |
Article 5(1) |
— |
Article 5(2) |
Article 5 |
Article 6 |
Article 6 |
Article 7(1)(a) |
Article 7(1), first subparagraph |
Article 7(1)(b) |
Article 7(1), second subparagraph |
Article 7(2) |
Article 7(2) |
Article 8(1), first subparagraph |
Article 8(1), first subparagraph |
Article 8(1), second subparagraph, introductory wording |
Article 8(1), second subparagraph, introductory wording |
Article 8(1), second subparagraph, points (i) and (ii) |
Article 8(1), second subparagraph, points (a) and (b) |
Article 8(2) |
Article 8(2) |
Articles 9, 10 and 11 |
Articles 9, 10 and 11 |
Article 12(1) |
— |
Article 12(2) |
Article 12(1) |
Article 12(3) |
Article 12(2) |
— |
Article 13 |
— |
Article 14 |
Article 13 |
Article 15 |
— |
Annex I |
— |
Annex II |