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Defined terms — Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods

European Union · 31983L0181 · 431 provisions

16 defined in this instrument, 1 borrowed from other acts.

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activity — borrowed from another act; this instrument states no meaning of its own -
alcoholic products — products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within heading Nos 22.03 to 22.09 of the Common Customs Tariff (d)
basic necessities — those goods required to meet the immediate needs of human beings, e.g. food, medicine, clothing and bed-clothes 2.
blood-grouping reagents — all reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities -
commercial motor vehicle — any motorized road vehicle which by its type of construction and equipment is designed for and capable of transporting, whether for payment or not: more than nine persons including the driver, goods (a)
Community — the territory of the Member States where Directive 77/388/EEC applies (e)
household effects — personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs (c)
imports — imports as defined in Article 7 of 77/388/EEC and the entry for home use after being subject to one of the systems provided for in Article 16 (1) (A) of the said Directive or a system of temporary admission or transit (a)
personal property — any property intended for the personal use of the persons concerned or for meeting their household needs. household effects, cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes (b)
private motor vehicle — any motor vehicle not covered by the definition in (a) (b)
products remaining — products resulting from the examinations, analyses or tests or goods not actually used 2.
samples of goods — any article representing a type of goods whose manner of presentation and quantity, for goods of the same type or quality, rule out its use for any purpose other than that of seeking orders. Chapter II Printed matter and advertising material 3.
standard tanks — the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation of a refrigeration system (c)
therapeutic substances of human origin — human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen) -
tissue-typing reagents — all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types -
trade fair or similar event — exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts; exhibitions and events held mainly for charitable reasons; exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding; meetings of representatives of international organizations or collective bodies; official or commemorative ceremonies and gatherings; but not exhibitions staged for private purposes in commercial stores or premises to sell goods 2.
undertaking — an independent economic unit of production or of the service industry -