# 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), Article 2: Definitions

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/eudr/1983/182/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-1983-182/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.