Court of Justice 16 November 2000, C-262/99 (Paraskevas Louloudakis v Elliniko Dimosio.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1. The questions referred by the Administrative Court of Heraklion concern the interpretation of the concept of normal residence within the meaning of Directive 83/182/EEC on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another.