1. — Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article…

1.

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

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.

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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.