JUDGMENT OF 14. 2. 1984 — CASE 278/82 REWE v HAUPTZOLLÄMTER FLENSBURG, ITZEHOE AND LÜBECK-WEST

In Case 278/82 REFERENCE to the Court pursuant to Article 177 of the EEC Treaty by the Fourth Chamber of the Finanzgericht [Finance Court] Hamburg for a preliminary ruling in the action pending before that court between

THE COURT composed of: J. Mertens de Wilmars, President, T. Koopmans and Y. Galmot (Presidents of Chambers), P. Pescatore, Lord Mackenzie Stuart, A. O'Keeffe, G. Bosco, O. Due and U. Everling, Judges, Advocate General: S. Rozès Registrar: H. A. Rühi, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

A — Facts

B — The Community provisions

C — Procedure and the questions referred to the Court

II — Written observations submitted to the Court

A — The admissibility of the questions referred to the Court

B — Introductory comments made in certain observations

C — Observations on the actual questions referred to the Court

1. Exemptions from customs duties and agricultural levies

1.1. In the context of the first question: the transportation of travellers between a non-member country and a Member State

(a) The plantiffs in the main action

(b) The Government of the Federal Republic of Germany, the United Kingdom and the Commission submitted contrary observations

1.2. In the context of the second question: intra-Community traffic

1.3. In the context of the third question : intra-Community travel combining ship and coach

2. Exemption from turnover taxes and excise duties

2.1. Ireland submitted observations relating to all three questions referred to the Court by the Finanzgericht

2.2. The other observations submitted to the Court are subdivided by reference to the questions referred to the Court by the Finanzgericht

2.2.1. In relation to the first question, passenger transportation between a non-member country and a Member State

2.2.2. In relation to the second question: intra-Community passenger transportation

(c)1. Legislative history

(c)1. Legislative history

(c)1.(a) Preparatory work and the preamble to Directive 69/169/EEC

(c)1.(b) Subsequent proposals

(c)1.(c) Subsequent amendments to the directive

(c)2. The text of Directive 69/169/EEC, as amended

(c)2.(a) The meaning of the introductory reservation without prejudice ... contained in Article 6 (2) of the directive

(c)2.(b) The remaining provisions of Directive 69/169/EEC, as amended

(c)3. The scope of the Court's judgment of 7 July 1981 in Case 158/80

(d) On this point the Commission defers to the Court's wisdom

(d)3.(a) Arguments submitted by the Commission in support of the contention that the reservation contained in Article 6 (2) should be given a narrow interpretation

(d)3.(a) Arguments submitted by the Commission in support of the contention that the reservation contained in Article 6 (2) should be given a narrow interpretation

(d)3.(b) Arguments submitted by the Commission in support of the contention that the scope of the introductory reservation contained in Article 6 (2) should be given a wide interpretation

2.2.3. In relation to the third question: combined ship and coach travel within the Community

D — Proposed replies submitted to the Court

III — Oral procedure

Decision

The application of Article 177

1. The first question: transport by sea between a non-member country and a Member State

(a) Exemption from customs duties, agricultural levies and other import charges applicable to agricultural products

(b) Exemptions from turnover tax and excise duties

2. The second question: intra-Community transport by ferry

(a) Exemptions from customs duties

(b) Exemptions from turnover tax and excise duties, on the one hand, and exemptions from other import charges applicable to agricultural products and referred to in Article 2 of Regulation No 1818/75, on the other hand

3. The third question: intra-Community transport by combined ferry and coach services

(a) Exemptions from customs duties

(b) Exemptions from turnover tax and excise duties, on the one hand, and exemptions from the other import charges applicable to agricultural products and referred to in Article 2 of Regulation No 1818/75, on the other hand.

Costs