Opinion of Mr Advocate General Darmon delivered on 3 July 1990

1 Original language: French.

2 Directive 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 Article 1 of Council Directive 88/664/EEC of 21 December 1988 amending for the ninth time Directive 69/169/EEC (OJ 1988 L 382, p. 41).

4 Article 1 of Council Directive 85/348/EEC of 8 July 1985 amending Directive 69/169/EEC (OJ 1985 L 183, p. 24).

5 Directive 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), Article 2.

6 See footnote 3.

7 Case C-158/88 [1990] ECR I-2367.

8 Case C-158/88, cited above, paragraph 7.

9 Directive on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel (OJ 1977 L 336, p. 21).

10 Directive on a derogation accorded to Denmark relating to the rules governing turnover tax and excise duty applicable in international travel (OJ 1983 L 12, p. 48).

11 It is worth noting that Directive 83/2 was repealed on 31 December 1984 by Article 3(2) of Council Directive 84/231/EEC of 30 April 1984 amending Directives 69/169/EEC and 83/2/EEC (OJ 1984 L 117, p. 42).

12 Case 170/78 [1983] ECR 2265.

13 Case 278/82 [1984] ECR 721.

14 Introduced by Article 5 of Directive 75/230, see footnote 4 above.

15 Article 7a of Directive 69/169.