Article 82

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

1. Subject to Articles 83 to 85, the following shall be exempt on admission: fuel contained in the standard tanks of private and commercial motor vehicles and motor cycles; fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a maximum of 10 litres per vehicle and without prejudice to national provisions on the holding and transport of fuel. 2. For the purposes of paragraph 1: "commercial motor vehicle" means 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, and any road vehicle for a special purpose other than transport as such; "private motor vehicle" means any motor vehicle not covered by the definition in (a); "standard tanks" means 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. Gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel shall also be considered to be standard tanks.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.