3 C.L.R. 1988October6 * J i [HADJTTSANGARIS,J.l • <• - ' INTHEMATTER OFARTICLE 146OFTHECONSTITUTION ·: THEODOROSDEMETRIOU, " • • ' r '. . . i ' '., »- '''Applicant, . I'J ιί: . :. i. '*. v. • < ' „' ' • >' , . ' • · >» * THE REPUBLIC OF CYPRUS,THROUGH THEDIRECTOROFCUSTOMS AND' ' EXCISEDEPARTMENT, Respondent. (Case No. 814186). <.! Customs and excise duties-rMotor vehicles, dutyfree importation of,by Cypriots—Order 188/82 of the Council of Ministers—The three prerequisites of therelief—Permanent settlement abroad—The requisite intention—How established. -1 5 10 Theapplicant lived and worked in Libya from 13.10.75 to20.10.851' His family stayed with*him.from 28.2.1978 until 31.5.1984.*In March' 1978 heboughta houseinCyprus.InLibya hewas living inaccommoda tion providedby hisemployers. Helived inLibya in virtueof temporary,· permits renewed periodically.TheCourtfound thaton these facts it was reasonably opentotherespondenttoconcludethattheapplicantneverac 1 quiredaresidenceabroad.' " *· ' '' ' Casesreferredto: . ' 1'5 J * ' ' ' Recourse dismissed. No order as tocosts. ,''""'. Michael v.The'Republic
(1986)3C.L.R.2067; Matsas v. TheRepublic
(1985)3C.L.R.54; *· 1841 : ' *' Demetriou v. Republic
(1988)loannouv. TheRepublic
(1986)3CXJ*.1263; I Theodoulouv. TheRepublic
(1987)3C.L.R.424; Neocleousv.77*Republic
(1986)3 CX.R.
- Recourse. Recourse against thedecision of therespondents refusing to 5 exemptapplicantfrom thepaymentofimportdutyofamotorcar. Chr.Triantafyllides,fortheapplicant. D.Papadopoulou(Mrs),fortherespondents. Cur.adv. vult. HADJITSANGARIS J.readthefollowingjudgment. Bythis 10 recoursetheapplicantchallengesthevalidityoftherefusal ofthe DirectorofCustoms andExcisetoexempthimfrom theimport dutyofamotorcar. It iscommon ground that theapplicant is aCypriot national who"betweenthe 17.10.75andthe20.10.85livedandworkedin 15 Libya with thefirmloannou andParaskevaides (Overseas)Ltd. BeforehisdeparturetoLibyaheandhisfamilywerepermanently residinginCyprus. UponhisreturntoCyprushesubmittedanapplication onthe 22.10.85totherespondent Directorof Customsand Excisefor 20 exemptionofpaymentofimportdutyofamotorcarwhichhehad importedtoCyprus. Duringhis stay in Libya theapplicant's family consistingof his wife and children were with him from 28.2.78 until the 31.5.
- However his family stayed in Cyprus between 6.6.77 25 and 4.10.78 and between 13.6.81 and 30.7.82, allegedly for healthreasonsaffecting hiswife. 1842 ( 3 C.L.R. 5 ' Demetriou'v: Republic Hadjitsangaris J. 'InMarch1978 theapplicantboughta!houseinCyprus andthe applicantinaquestionaire answered inrespect of his'application said thatwhen his family stayed in Cyprus they were livingat theirhouse*though'helaterclarified thisby-referring toaperiod after theirreturn.f A< ,· · J1 . . . 7 ' \t .' *. · ' · · *, Duringhisstay inLibya theapplicantandhisfamily residedin accommodation,provided by thecompany. His(two childrenat tendedprimary school forafew years atTripoli.t f 10 15 20 »!' The applicant as it appears from the visas in his passport stayed inLibya understemporary work permits which were re newedperiodically. Itshould also'be said thatacertificate dated 116.87.wasgiven,to theapplicantby theLibyan Emba'ssy'in Cy: prus certifying thattheapplicant was permanently residing with hisfamily inLibya duringthe"aboveperiod. ' J *'' f '^*'' * " vAfter theapplicants applicationwas examinedby therespon: dentshereceived areply dated 18.12.86totheeffect thathis ap plicationcouldnotbeaccededtoashisstay abroadwasof atem porary·nature and did-not constitute permanent*settlement as required by theprovisions of Order 188/82'dated 11.6:82made by theCouncilof Ministers underSection 11
(2)of-theCustoms andExcise Law 1978,'Law 18/78.UnderthesaidorderaCypriot isentitledto'exemptionif thefollowingrequirementsarefulfilled: (a) Permanent settlement abroadfor at least-"10 continuous ' '. 'years.1 :riti0 ,Λ> , 1 * t *• . ' * -·-'"• ·>--•• "•' "* ' '^ 25 (b)Retiirn'andpermanentestablishment intheRepublic, and^ (c)Importationwithinreasonable timefromthedateofthearf . *"rivaljn thediscretionofmeDirector.· :_*,*.-*" •», - ' · ^Underthe.CaseLaw thesettlementabroad musthavethe elei· mentoftintention to settle andestablish permanently..Theevi30 denceof theintentionis veryimportant,theintentionofperma nent settling may be gathered from the conduct and action 1843 ! Hadjitsangaris J. Demetriouv.Republic
(1988)consistent with such settlement. SeePhilippos Michaelv.The Republic
(1986)3C.L.R.2067. ThematterwasexaminedatlengthinMatsasv.TheRepublic
(1985)3C.L.R.54 byA.Loizou J. (ashethen was)whoconcludedatpage61: 5 "Tomymindpermanentsettlementcarrieswithitthenotion ofarealpermanenthomeandshouldbedistinguishedfromthe notionofordinaryresidence." In loannouv.TheRepublic
(1986)3C.L.R.p.1263PikisJ. followed andappliedtheaboveprincipleinasimilarcase.Asdid 10 Sawides.J. in Theodoulouv. TheRepublic
(1987)3C.L.R.p. 424andreferredfurther tothesameapproachadoptedbyTriantafyllides P.inNeocleous v.TheRepublic
(1986)3C.L.R.1435, and by Stylianides J. in Michael v. The Republic
(1986)3 C.L.R. 2067. Inthepresentcasethesignificant facts seemtometobethat the applicantwasaCypriot livinginCypruswhowent toLibya toworktherewithacontractingfirmofCypriotoriginunderperiodicallyrenewedtemporaryresidenceandworkpermit.Though hischildrenattendedschooltherefor.someyearstheyreturnedto 20 Cyprusbefore hisreturn tocontinued theireducation inCyprus. InLibyaheandhisfamily neveracquiredahouseforthemselves butlivedinaccommodationprovidedbythecompanyandtheapplicantboughtahouseinCyprusin 1978wherehisfamilyspent theirstayinCyprusandwherehecametosettleafter hisreturn. 25 In thelight of all these surrounding circumstances I believe thatitwasreasonablyopentotheDirectortoconcludeashedid that therewasnopermanent settlementabroadbytheapplicant withinthemeaningoftheorderoftherelevantprinciplesofthe CaseLawgoverningtheinterpretationoftheterm"permanentset- 30 dement". 1844 15 3 C.L.R. Demetriou v. Republic Hadjitsangaris J. In the result the recourse is dismissed with no order as to costs. r ' · I ' ' - *-· , τ ' Recoursedismissed. Noorderas tocosts. , •t .. •*./ -<·>.* - :•• '• • ; , ,*, -V ''· Λ\. , Ι • . \<· \ι·'< · »j'· Lit · r.: Λ · : >λ4 - . '. ι ν- <·' . ·. • ;. -",·_Λ ' ' ; ' · ' ' . >· - C-^ - - · ' •",-•>''' • ι' ' ' \ ' Ί Ο L J < J'.''" ι Γ ΐ ^ Ί , . ' ' . · -r .t t r r v ! · ,f ·.- '• , ι ι ", iu ι'Χ.'. r,fvi iii *ΤΓ^ <:ι ' Ό .'*. * 4 >• • \> . 1 ' ·" ' Χ Π . ''•*...•* */ - ι *« .•..-. ί 1 · · - ' * <- ' Ί · ' Λ ; . j . " ' . S. ' , Ί * : * ' ·.- " ^ ... \ ' · · · " . ' • • ' ' " . ν , . ΐ Γ . J " . ΰ ,; _ . . '·, r -j«j ' "··-;*;·!·•\TJ ' .' 1845 '*' Γι' .+*' ' ·' ' '"''Ρ