{
  "url": "https://openlegislation.uk/eu-directive-1983-182",
  "json_url": "https://openlegislation.uk/eu-directive-1983-182.json",
  "id": "eudr/1983/182",
  "title": "Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC)",
  "short_title": "Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC)",
  "long_title": "Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC)",
  "citation": "EU Directive 1983/182",
  "type": "eudr",
  "year": "1983",
  "number": "182",
  "version": "current",
  "date": "1983-03-28",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-1983-182/introduction",
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      "status": null,
      "parent": null
    },
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      "path": "article/1",
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      "status": null,
      "parent": null
    },
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      "status": null,
      "parent": null
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      "heading": "Temporary importation of certain means of transport for private use",
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      "status": null,
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    },
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      "path": "article/4",
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      "heading": "Temporary importation of private vehicles for business use",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
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      "heading": "Specific cases of temporary importation of private vehicles",
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      "status": null,
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    },
    {
      "path": "article/6",
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      "number": "6",
      "heading": "Exemption for the temporary importation of saddle-horses on horse-riding excursions",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/7",
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      "heading": "General rules for determining residence",
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      "status": null,
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      "heading": "Supplementary rules for determination of residence in the case of business use of a private vehicle",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/9",
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      "number": "9",
      "heading": "Special arrangements",
      "url": "https://openlegislation.uk/eu-directive-1983-182/article-9",
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}