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Published by: eurolex on Nov 25, 2010
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2. There is no Community tax provision prohibiting the use, as such, in the territory of a Member Stateby a person normally resident there, of a car registered in another Member State. However, under Directive83/182/EEC(
), where a person uses a car registered in another Member State in the Member State wherehe is normally resident, taxes applicable in the Member State of normal residence, exemption from whichis allowed by the Directive in cases of temporary importation, become payable in principle (this applies toroad taxes, for example).3. When acquiring private cars for use in the course of its taxable activities (car hire), the company established in Luxembourg may deduct VAT on its purchases. The right of deduction is a fundamentalprinciple of VAT mainly designed to avoid any aggregation of taxation and thus ensure the neutrality of the system.4. The common system of VAT is based on the principle of physical monitoring of goods to determinethe place where their supply should be taxed. The place of taxation of a supply of goods, the sale of cars inthe present case, depends on the place where the goods are when the supply takes place. The MemberState of departure or arrival of the transport of goods, as the case may be, must be taken into account. Theapplicable rule also depends on the status of the purchaser (whether or not he is liable to VAT).Conversely, the place where the seller or purchaser is established need not be taken into account. Whethertax is payable on the selling price or on the margin also depends on the actual situation. The informationprovided is therefore insufficient to answer the question.
) OJ L 145, 13.6.1977.(
) Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ L 105, 23.4.1983).
WRITTEN QUESTION E-0364/00by Mary Banotti (PPE-DE) to the Commission
(14 February 2000)Subject:
Recognition of medical qualifications by FranceGiven the problems faced by graduates in medicine, in particular Spanish graduates, in pursuing theirstudies in France, what measures will the Commission take to ensure that the French administration takesthe necessary steps to respect and apply the Community legislation already in place and put an end to thepresent obstruction on the part of the French education authorities?
Answer given by Mrs Reding on behalf of the Commission
(3 March 2000)
If the matter relates to academic recognition of diplomas, the Commission would like to point out that itfalls within the powers of Member States. Community provisions at the present stage do not cover thistype of recognition. At the present time and in accordance with the EC Treaty, each Member State is solely responsible for the content of its teaching and the organisation of its own educational system.The authorities concerned are entitled to make enrolment in a course of education conditional on prioracademic recognition of qualifications acquired in another Member State. They are also free to determinethe rules governing that type of procedure since there are no Community regulations laying down that aMember State is required to recognise diplomas obtained in another Member State for academic purposes.As far as the conditions of admission for the purposes of professional training are concerned, however,Member States must refrain from any direct or indirect discrimination based on nationality, pursuant toarticle 12 of the EC Treaty (formerly article 6).24.10.2000 EN C303E/185Official Journal of the European Communities

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