In particular, persons who are only staying temporarily in Germany – such as students – have an interest in being able to use their vehicle here, even though it is registered in their home country. According to the regulations of the FZV, however, this is only permissible for a limited period of up to one year if the vehicle is registered in another EU country. According to these regulations, the vehicle must either be registered in the country or be immobilized.
For motor vehicles from third countries, this also applies in principle, but according to stricter regulations regarding the registration documentation, cf. In this respect § 20 FZV.
In all cases, it must not be a regular domestic location and the motor vehicle must be operationally and roadworthy.
Under certain circumstances, however, the question arises as to whether these regulations are in conformity with European law in connection with the otherwise regulated motor vehicle tax obligation, because European law in Council Directive 83/182/EEC of 28. March 1983 on tax exemptions within the Community in the case of temporary importation of certain means of transport contains special provisions for students.
The Munich Administrative Court (VGH) has ruled on this tension (decision of 26 April 2009).05.2014 – 11 C 13.2462) stated:
"1. According to § 20 para. 1 sentence 1 FZV, vehicles registered in another member state of the European Union may temporarily participate in traffic in Germany if a valid registration certificate is issued for them by a competent authority of the other member state and no regular location is established in Germany. According to § 20 para. 6 FZV is considered temporary a period of up to one year. Accordingly, the decisive factor is initially not the applicant's place of residence, but the regular location of her motor vehicle The regular location of a motor vehicle is the place from which the vehicle is used directly for public road traffic and at which it rests after the end of its use (cf. To § 23 StVZO a.F.: BVerwG, U.V. 9.12.1983 – 7 C 70.81 – DVBl 1984, 527). According to the applicant's own submissions, the applicant spends the majority of the year, namely during semesters, in W. And pursues her studies there, whereby according to her own statements she is also partially occupied here during the semester breaks due to internships and only visits her parents for a few weeks during the semester breaks. The regular location of her motor vehicle i.S.D. § 20 para. 1 FZV is therefore W.. On the question of whether the plaintiff's study visit is a "temporary stay" within the meaning of this provision and whether the one-year period of § 20 para. 6 FZV is interrupted by the vacation stays in Bulgaria, it therefore initially does not matter.
2. It is questionable, however, whether something else results in the light of European law. The related factual and legal issues are to be clarified in the main proceedings.
In contrast to § 20 FZV, Council Directive 83/182/EEC of 28. March 1983 on tax exemptions within the Community for temporary importation of certain means of transport (OJ EC L 105 v. 23.4.1983 S. 59 ff.) special regulations for students. The directive serves to avoid double taxation with regard to registration and vehicle taxes and is thus intended to facilitate free movement between EU member states. According to the preceding recitals of Directive 83/182/EEC, the free movement of residents within the Community is hindered by the tax rules applicable to the temporary importation of certain means of transport for private or professional use. To remove the obstacles due to these tax regulations is particularly necessary for the establishment of an economic market with similar characteristics to a domestic market. University and school attendance has become more important after Art. 7 para. 1 sentence 4 of the Directive does not result in a transfer of normal residence. In the Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee of 14. December 2012 (Bl. 22 ff. Of the VG file), it is accordingly stated that no registration taxes may be levied on a student who is temporarily studying in another Member State in accordance with Directive 83/182/EEC. While this notice is not legally binding, it does give an indication of what the goal of the policy is.
If the plaintiff were to deregister her motor vehicle in Bulgaria and register it in Germany, this would have resulted in a tax deduction pursuant to § 1 para. 1 No. 1 KraftStG, the consequence would be that they would be liable to pay motor vehicle tax in Germany. It is open whether this result is in conformity with European law with regard to Directive 83/182/EEC or whether § 20 para. 1 FZV is to be interpreted in conformity with European law to the effect that an obligation to register in the Federal Republic does not apply to students even if – like the plaintiff – they use their motor vehicle predominantly from Germany during their studies. There may be room for such an interpretation because § 20 FZV does not distinguish between different purposes of temporary residence and does not contain any regulations for temporary students in Germany."
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Keywords on the subject of freight contract law – road haulage – vehicle fleet
Road haulage
Accidents with foreign contact
Jurisdiction for motor vehicle liability claims
License plates in general
Misuse of red license plates and foreign transfer license plates
Misuse of red license plates and short license plates
EU foreign transfer
General:
OLG Bamberg v. 25.09.2007: In contrast to BayObLG, 11. March 2004, 1 ObOWi 427/03, BayObLGSt 2004, 29 and BayObLG, 22. March 2004, 1St RR 135/03, 1St RR 135/2003; BayObLGSt 2004, 38, as well as ECJ, 2. October 2003, C-12/02, DAR 2004, 213 ("Grilli" procedure), a vehicle that has been placed on the market in another EU member state after remote registration with valid registration documents and official transfer plates of the vehicle owner's EU home state in order to transfer it to another EU member state is, according to § 1 IntKfzVO a.F. (new: § 20 FZV) registered for (transit) traffic in Germany. The driver of the vehicle is then not liable for misuse of license plates in accordance with the law. § 22 Abs. 1 No. 1, para. 2 StVG punishable.
OLG Hamm v. 05.03.2009: According to the regulatory content of § 20 para. 1 FZV, a vehicle registered in the European Union or another country of the European Economic Area may temporarily – namely up to one year – participate in domestic traffic and is exempt for this period from the domestic regulations on the registration procedure and – in accordance with §§ 31d, 31e StVZO – also from the condition and equipment regulations of the StVZO. Nevertheless, the domestic operating regulations apply to all vehicles operating in the country, in particular, they must be in a roadworthy condition (§ 20 para. 3 FZV). It follows that a violation of § 23 StVO can exist due to significantly impaired traffic safety, even if a violation of regulations of the StVZO – due to lack of applicability – does not exist.
OLG Nuremberg v. 21.03.2012: A misuse of license plates according to § 22 StVG is excluded, if a vehicle, which has no regular location in Germany (anymore), is put into operation on public roads in Germany and this is provided with a license plate of another member state of the European Union or another contracting state of the Agreement on the European Economic Area, as well as the operator has a valid registration certificate for the vehicle, which meets the requirements in § 20 para. 1 sentence 2 FZV corresponds.
VGH Munich v. 26.05.2014: According to § 20 para. 1 sentence 1 FZV, vehicles registered in another member state of the European Union may temporarily participate in traffic in Germany if a valid registration certificate is issued for them by a competent authority of the other member state and no regular location is established in Germany. According to § 20 Abs. 6 FZV, a period of up to one year is considered temporary. Accordingly, the decisive factor is initially not the plaintiff's place of residence, but the regular location of her motor vehicle The regular location of a motor vehicle is the place from which the vehicle is used directly for public road traffic and at which it rests after the end of its use. However, it is questionable whether something different results in the light of European law. The related actual. Legal questions must be clarified in the main proceedings.
VGH Munich v. 22.12.2015: Neither the Convention of 8. Neither the 1968 Road Traffic Directive nor Directive 83/182/EEC on tax exemptions for the temporary importation of certain means of transport contain rules on the state in which a vehicle is to be registered. A citizen of the Union must therefore in principle register a motor vehicle used by him in the Federal Republic of Germany, if it is not only temporarily imported, but has established a regular location there and thus does not fall under the exception of § 20 FZV.