Opinion of Mr Advocate General Darmon delivered on 11 June 1991

1 Original language: French.

2 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 OJ 1978 L 366, p. 31.

4 Article 1 of Council Directive 81/933/EEC of 17 November 1981 amending Directive 69/169 (OJ 1981 L 338, p. 24).

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

6 Article 1 of Council Directive 89/194/EEC of 13 March 1989 amending Directive 69/169 (OJ 1989 L 73, p. 47).

7 Emphasis added.

8 Written reply from the Commission to a question put by the Court.

9 Extract from the debates of the Danish Parliament of 17 January 1987 annexed to the Danish Government's reply.

10 See note 8.

11 Judgment of 12 November 1969 in Cast 29/69 Staudtr [1969] ECR 419, paragraph 3.

12 Ibidem, paragraph 4.

13 Judgment of 28 March 1985 in Case 100/84 Commission v Unittd Kingdom [1985] ECR 1169, paragraph 16.

14 Ibidem, paragraph 17; see also, concerning a preliminary reference, the judgment of 27 October 1977 in Case 30/77 Botuhmau [1977] ECR 1999, paragraph 14.

15 OJ 1978 C 213, p. 9.

16 Second subparagraph of Article 1(2) of the proposal (emphasis added).

17 Determining the scope of Article I4(l)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ 1983 L 105, p. 38).

18 OJ 1988 L 151, p. 79.

19 These ierras are defined in Article 82(2)(c).

20 Eighth recital in the preamble to the proposed directive, reference given in note 14, supra.

21 OJ 1978 C 105, p. 3.

22 Article 4 of Directive 69/169, Ust amended by Directive 85/348/EEC of 8 July 1985 (OJ 1985 L 183, p. 24).

23 Opinion in judgments of 6 December 1990 in Case C-208/88 Commmion v Denmark [1990] ECR I-4445 and Case C-367/88 Comminimi Inland [1990] ECR I-4465).

24 Judgments of 6 December 1990, supra, paragraph 7; judgment of 12 June 1990 in Case C-158/88 Commitiion v InUmd[ 1990] ECR I-2367, paragraph 7.

25 Judgments of 6 December 1990, supra, paragraph 7.