Traduction de «Formalité d'achat » (Français → Anglais) :

While several measures (for example the EC whole vehicle type-approval (WVTA) system and the new block exemption regulation on the application of the competition rules to motor vehicle sales and servicing) made the cross-border purchase of motor vehicles significantly easier, many citizens are still facing needless paperwork and extra costs for registering their car in, or transferring it to, their country of residence.

The many practical problems caused by bureaucratic registration formalities still constitute an impediment for citizens to purchase their car abroad.

In response to the mandate given by the European Council in Madrid to "reach agreement on the broad lines of a solution in this area before the end of the year .on the basis of the new approaches proposed by the Commission and taking account of the Member States' suggestions", the Council (at meetings on economic and financial affairs in the second half of 1989) reached the following conclusions: 1 COM(87)320 to 328. 2 COM(89)260. - 5 - - the switch to taxation in the country of origin remains the medium-term objective but, for a transitional and limited period, tax will have to be levied in the country of destination; - the transitional system to be introduced will have to abolish frontier formalities ...[+++], alleviate the burden on firms and administrations and provide an effective means of preventing fraud; - specific arrangements would have to be made for mail-order selling and purchases of vehicles; - the limits on travellers' purchases will be abolished as from 1 January 1993 in conjunction with the alignment of rates (reservation entered by one Member State); - the Member States have agreed to avoid increasing the differentials between their VAT rates and have decided that their standard VAT rates should move only towards the 14% to 20% band or within that band; the Council will decide on the convergence of rates before 31 December 1991.

In response to the mandate given by the European Council in Madrid to "reach agreement on the broad lines of a solution in this area before the end of the year .on the basis of the new approaches proposed by the Commission and taking account of the Member States' suggestions", the Council (at meetings on economic and financial affairs in the second half of 1989) reached the following conclusions: - the switch to taxation in the country of origin remains the medium-term objective but, for a transitional and limited period, tax will have to be levied in the country of destination; - 4 - - the transitional system to be introduced will have to abolish frontier formalities, alleviat ...[+++]e the burden on firms and administrations, and provide an effective means of preventing fraud; - specific arrangements would have to be made for mail-order sales and for purchases of vehicles; - the limits on travellers' purchases will be abolished as from 1 January 1993 in conjunction with the approximation of rates (reservation entered by one Member State); - the Member States have agreed to avoid increasing the differentials between their VAT rates and have decided that their standard VAT rates should move only towards the 14%-20% band or within that band; the Council will decide on the convergence of rates before 31 December 1991.

Travellers had to declare their purchases at the border and, after customs formalities, pay the difference in VAT between the country of purchase and the country of residence.

The Seventh VAT Directive confirms that sales of the goods concerned between individuals are not subject to VAT or to any formality throughout the Community (freedom to purchase in any Member State under the definitive arrangements: tax is paid once and for all at the place of purchase).