Opinion of Advocate General Tesauro delivered on 12 April 1993

1 Original language: Italian.

2 Directive on lax exemptions within the Community for cer lain means of iransport temporarily imported into one Mem ber Stale from another (OJ 1983 L 105, p. 59).

3 Directive on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (OJ 1983 L 105, p. 64).

4 Directive on the abolition of restrictions on movement and residence within the Community for nationals of Member Stales with regard to establishment and the provision of ser vices (OJ 1973 L 172, p. 14).

5 Case C-297/89 Ryborg [1991] ECR I-1943, paragraph 16.

6 To that effect sec both Case C 297/89 Ryborg and Case 284/87 Scbaflem v Comminimi ;1988 KCR 4475.

7 See mur ulm the judgments in Scbaßcin, paragraph 9. and Ryborg, paragraph 19

8 Article 2(1) of Ministerial Order No 245/11 of 1 March 1988.

9 Case 363/85 Commission ν Italy [1987] ECR 1733, paragraph 7.

10 In addition to a passport or identity card, I shall mention a certificate of registration with municipal or commune authorities, a certificate of registration with consular authorities, residence permit, work permit, tax returns, insurance company certificates and documents proving the place of residence of other members of the family.

11 See, for example, the judgment in Case C-339/87 Commission ν Netherlands [1990] ECR I-851, paragraph 6.

12 h is hardly necessary in this regard lo point out that norma! residence, as established on the basis of the criteria set out in Article 6, may not and must not, at the lime of pernia nenl importation, be ascertained with respect to the Mem ber State to which residence is being transferred. If that were the case, then no one would ever be entitled to the exemption, givcn that it is impossible for a person to dem onstrale that he has his normal residence in the place to which he is moving.

13 Sec Article 5 of Council Directive 64/221/EEC of 25 February 1964 (OJ, English Special Edition 1963-1964, p. 117).

14 This was because until 10 June 1991 the identity card issued by the Greek authorities was not valid for expatriation, so that it was possible for nationals to cross the Greek frontier only if they possessed passports.

15 Sec Arlicle3 of Directive 73/148/EEC, and the judgment in Case 157/79 Pieck [1980] ECR 2171, paragraph 10.

16 Case 321/87 Commission ν Belgium [1989] ECR 997, para graph 15.