Afgiftsfritagelse i henhold til artikel 1 indroemmes for personlige ejendele , der a ) er erhvervet i overensstemmelse med de almindelige beskatningsregler , som gaelder for en medlemsstats hjemmemarked , og for hvilke der i forbindelse med udfoersel ikke indroemmes nogen fritagelse for eller godtgoerelse af omsaetningsafgifter , punktafgifter eller andre forbrugsafgifter .
The exemption for which Article 1 makes provision shall be granted for personal property: (a) which has been acquired under the general conditions of taxation in force in the domestic market of one of the Member States and which is not the subject, on the grounds of exportation, of any exemption or any refund of turnover tax, excise duty or any other consumption tax.