{
  "url": "https://openlegislation.uk/eu-directive-1983-182/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-1983-182/introduction.json",
  "legislation": "eudr/1983/182",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1983-182",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive\nof 28 March 1983\non tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another\n(83/182/EEC)\nTHE COUNCIL OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament,\nHaving regard to the opinion of the Economic and Social Committee,\nWhereas the freedom of movement of Community residents within the Community is hampered by the taxation arrangements applied to the temporary importation of certain means of transport for private or business use;\nWhereas the elimination of the obstacles resulting from these taxation arrangements is particularly necessary if an economic market having features similar to those of a domestic market is to be established;\nWhereas it must be possible in certain cases to establish definitely whether or not a person is in fact resident in a given Member State;\nWhereas it appears desirable in a first stage to limit the scope of this Directive concerning certain means of transport to those acquired or imported in accordance with the general conditions of taxation in force on the domestic market of a Member State.\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No C 267, 21. 11. 1975, p. 8."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No C 53, 8. 3. 1976, p. 37."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No C 131, 12. 6. 1976, p. 50."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1983/182/introduction",
    "retrieved_at": "2026-11-01T15:23:37.416355+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}