Opinion of Mr Advocate General Darmon delivered on 21 March 1990

1 Original language: French.

2 Council Directive 69/169/EEC of 28 May 1969 on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (OJ, English Special Edition 1969 (I), p. 232).

3 According to Article 1 of Council Directive 81/933/EEC of 17 November 1981 amending Directives 69/169/EEC and78/1035/EEC as regards tax reliefs applicable in international travel and to imports of small consignments of goods of a noncommercial character from third countries (OJ L 338, 25.11.1981, p. 24).

4 According to the provision cited above.

5 According to Article 1 of Council Directive 85/348/EEC of 8 July 1985 amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (OJ L 183, 16.7.1985, p. 24), that amount having since been fixed at ECU 390 by Article 1 of Directive 88/664/EEC of 21 December 1988 amending for the ninth time Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (OJ L 382, 31.12.1988, p. 41).

6 This amount was increased to ECU 100 by Article I of Directive 88/664/EEC, cited above.

7 Defence, p. 16.

8 Wording of the declaration as cited in the defence, p. 18.

9 First recital.

10 Second recital.

11 Third recital.

12 Fourth recital.

13 As amended bv Council Directive 72/230/EEC of 12 June 1972 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel (OJ, English Special Edition 1972 (II), p. 565).

14 Pursuant to Article 1 of Directive 85/348/EEC, cited above.

15 Council Directive 84/231/EEC of 30 April 1984 amending Directives 69/169/EEC and 83/2/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (OJ L 117, 3.5.1984, p. 42).

16 Judgment of 7 July 1981 in Case 158/80 Rewe-Handelsge-sellschaft Nord mbH and Another v Hauptzollamt Kiel [1981] ECR 1805.

17 Paragraph 36.

18 Judgment of 14 February 1984 in Case 278/82 Rewe-Handelsgesellschaft Nord mbH and Another v Hauptzollămter Flensburg, Itzehoe and Lübeck-West [1984] ECR 721.

19 Paragraph 31.

20 Paragraph 45.

21 Paragraph 46.

22 Paragraph 47.

23 Judgmenc of 21 March 1985 in Case 54/84 Paul v Hauptzollamt Emmerich [1985] ECR 915.

24 Paragraph 19.

25 Judgment of 11 November 1986 in Case 254/85 Irish Grain Board (Trading) Limited v Minister for Agriculture [1986] ECR 3309.

26 Paragraph 13.

27 Article 2(1) of Directive 69/169, as amended.