Opinion of Mr Advocate General Darmon
Mr President,
Members of the Court,
1. These proceedings raise the question of the territorial scope of the rules on duty-free imports by persons living in frontier zones.
2. Before answering that question, it is appropriate to make the following preliminary observations.
3. Put in that way, the problem of interpretation raised in the present case is to determine the precise territorial extent of the frontier zone on the territory opposite the Member State in which the importer resides.
4. The answer must be sought in the wording, structure and objectives of Directive 69/169. In that respect the following observations are called for.
5. In conclusion I propose that the Court should rule that:
1 Translated from the French.
2 Regulation of 3 December 1974 (Bundesgesetzblatt I 1974, p. 3377) in the version contained in the Regulation of 12 December 1979 (Bundesgesetzblatt I 1979, p. 2150).
4 Official Journal, English Special Edition 1969 (I), p. 232.
5 Directive 69/169 as amended by Directive 78/1032 of 19 December 1978 (Official Journal L 366, p. 28).
6 Articles 5 (1) and (5) of Directive 69/169 as amended by Directive 72/230 of 12 June 1972 (Official Journal, English Special Edition 1972 (II), p. 565.
7 Official Journal L 105 of 23 April 1983, p. 1.
8 Article HO (1) (a) of Regulation No 918/83.
9 Directive 69/169, as amended by the aforesaid Directive 72/130.
10 See Recitals (2) and (3) of Directive 69/169, Recital (2) of Directive 72/230 and Recital (1) of Directive 78/1032.
11 Directive 78/1032, first recital.
12 Article 4 (1) of Directive 69/169 before amendment.
13 Article 3 (2) of Directive 69/169 and Recital (3).