Report for the Hearing delivered in Case 127/86

I — Facts and procedure

1. As can be seen from the order for reference and the file in the case, Mr Ledoux, the defendant in the main proceedings, a technician, domiciled and residing in Belgium and employed since 1982 by a company established in France, used a motor vehicle acquired on the French market, registered in the name of that company in France and placed at his disposal by his employer to visit customers, to travel between his workplace in France and his residence in Belgium and for leisure purposes.

2. The written procedure followed the normal course. Pursuant to Article 20 of the Protocol of the Court of Justice of the EEC, written observations were submitted by the Danish Government, represented by L. Mikaelsen, Legal Adviser, and the Commission of the European Communities, represented by H. Etienne, Principal Legal Adviser, acting as Agent.

II — Written observations submitted to the Court

1. The Danish Government observes that the Community rules applicable are those contained in Council Directive 83/182 of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (Official Journal L 105, p. 59).

2. The Commission considers that, in any event, the temporary uses which are required to be permitted and the conditions for the exercise of the right to temporary use as laid down in Directive 83/182 do not meet the requirements of a single market and it intends to make new proposals on that subject shortly.

1 Language of the Case: French.