Keywords

Summary



Keywords

1 . COMMON CUSTOMS TARIFF - EXEMPTIONS APPLICABLE TO GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE - CONDITIONS FOR THE APPLICATION - ORIGIN OF GOODS - IRRELEVANT - TRAVELLER COMING FROM A NON-MEMBER COUNTRY - CONCEPT

( REGULATION NO 1544/69 OF THE COUNCIL , AS AMENDED BY REGULATION NO 3061/78 )

2 . COMMON CUSTOMS TARIFF - EXEMPTIONS APPLICABLE TO GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE - COMMUNITY RULES EXHAUSTIVE - WIDER EXEMPTIONS GRANTED BY A MEMBER STATE - NOT PERMISSIBLE

( REGULATION NO 1544/69 OF THE COUNCIL , AS AMENDED BY REGULATION NO 3061/78 )

3 . MEASURES ADOPTED BY INSTITUTIONS - REGULATIONS - REQUIREMENT TO STATE REASONS ON WHICH BASED - INSUFFICIENT STATEMENT OF REASONS

( EEC TREATY , ART . 190 ; COUNCIL REGULATION NO 3022/77 )

4 . TAX PROVISIONS - HARMONIZATION OF LEGISLATION - EXEMPTIONS FROM TURNOVER TAX AND EXCISE DUTY FOR GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE - CONDITIONS FOR THE APPLICATION - TRAVEL BETWEEN NON-MEMBER COUNTRY AND THE COMMUNITY - TRAVEL BETWEEN MEMBER STATES

( COUNCIL DIRECTIVES NOS 69/169 , 72/230 AND 78/1032 )

5 . TAX PROVISIONS - HARMONIZATION OF LEGISLATION - EXEMPTIONS FROM TURNOVER TAX AND EXCISE DUTY FOR GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE - RESIDUAL POWER OF MEMBER STATES - LIMITS

( COUNCIL DIRECTIVES NOS 69/169 , 72/230 AND 78/1032 )

6 . COMMUNITY LAW - DIRECT EFFECT - INDIVIDUAL RIGHTS - SAFEGUARD - AVAILABILITY OF ALL NATIONAL TYPES OF ACTION

Summary

1 . THE EXEMPTION PROVIDED FOR BY REGULATION NO 1544/69 , AS LAST AMENDED BY REGULATION NO 3061/78 , APPLIES ONLY TO GOODS CONTAINED IN THE PERSONAL LUGGAGE OF TRAVELLERS COMING FROM A NON-MEMBER COUNTRY . THAT EXEMPTION APPLIES IRRESPECTIVE OF THE ORIGIN OF THE GOODS OR THE PLACE FROM WHICH THEY COME AND OF THE CUSTOMS DUTIES AND TAXES WHICH THEY HAVE BORNE PRIOR TO THEIR IMPORTATION INTO THE TERRITORY OF THE COMMUNITY . HOWEVER , IT IS IMPOSSIBLE TO CONSIDER AS A TRAVELLER COMING FROM A NON-MEMBER COUNTRY , WITHIN THE MEANING OF THE REGULATION , A PERSON WHO , DURING A CRUISE DEPARTING FROM A PORT OF A MEMBER STATE , DOES NOT CALL AT A NON-MEMBER COUNTRY OR WHO MAKES ONLY A TOKEN CALL THERE AND DOES NOT REMAIN THERE FOR AN APPRECIABLE PERIOD , THAT IS TO SAY , A PERIOD DURING WHICH HE HAS IN FACT AN OPPORTUNITY OF MAKING PURCHASES .

2 . REGULATION NO 1544/69 OF THE COUNCIL OF 23 JULY 1969 CONTAINS EXHAUSTIVE RULES ON THE EXEMPTION FROM CUSTOMS DUTY OF GOODS CONTAINED IN THE PERSONAL LUGGAGE OF TRAVELLERS COMING FROM NON-MEMBER COUNTRIES AND THOSE RULES DO NOT LEAVE MEMBER STATES ANY POWER TO GRANT , IN THE FIELD COVERED BY THE REGULATION , ANY EXEMPTION WIDER THAN THOSE PROVIDED FOR BY THE REGULATION .

3 . ARTICLE 190 OF THE EEC TREATY REQUIRES THAT REGULATIONS SHOULD CONTAIN A STATEMENT OF THE REASONS WHICH LED THE INSTITUTION TO ADOPT THEM , SO AS TO MAKE POSSIBLE A REVIEW BY THE COURT AND SO THAT THE MEMBER STATES AND THE NATIONALS CONCERNED MAY HAVE KNOWLEDGE OF THE CONDITIONS UNDER WHICH THE COMMUNITY INSTITUTIONS HAVE APPLIED THE TREATY .

A STATEMENT OF REASONS WHICH DOES NOT PROVIDE ANY LEGAL JUSTIFICATION FOR THE CONTESTED PROVISIONS OF THE REGULATION DOES NOT FULFIL THAT REQUIREMENT .

4 . ( A ) IN THE CASE OF TRAVEL BETWEEN NON-MEMBER COUNTRIES AND THE COMMUNITY , THE EXEMPTION PROVIDED FOR IN DIRECTIVE NO 69/169 , AS SUPPLEMENTED BY DIRECTIVES NOS 72/230 AND 78/1032 , ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATIONS OR ADMINISTRATIVE ACTION RELATING TO EXEMPTION FROM TURNOVER TAX AND EXCISE DUTY ON IMPORTS IN INTERNATIONAL TRAVEL MAY BE GRANTED ONLY TO TRAVELLERS WHO ARRIVE IN THE CUSTOMS TERRITORY OF THE COMMUNITY FROM A NON-MEMBER COUNTRY AND IN THIS CASE THE CIRCUMSTANCES IN WHICH THE GOODS HAVE BEEN ACQUIRED ARE IRRELEVANT TO THE GRANT OF THE EXEMPTIONS .

( B ) IN THE CASE OF TRAVEL WITHIN THE COMMUNITY , WHERE THE JOURNEY FROM ONE MEMBER STATE TO ANOTHER INVOLVES TRANSIT THROUGH THE TERRITORY OF A NON-MEMBER COUNTRY OR BEGINS IN A PART OF THE TERRITORY OF THE OTHER MEMBER STATE IN WHICH THE TAXES TO WHICH THE DIRECTIVE REFERS ARE NOT CHARGEABLE ON GOODS WHICH ARE CONSUMED WITHIN THAT TERRITORY , THE TRAVELLER MUST BE ABLE TO ESTABLISH THAT THE GOODS TRANSPORTED IN HIS LUGGAGE WERE ACQUIRED SUBJECT TO THE GENERAL CONDITIONS GOVERNING TAXATION ON THE DOMESTIC MARKET OF A MEMBER STATE AND DO NOT QUALIFY FOR ANY REFUND OF TURNOVER TAX OR EXCISE DUTY . IF THE TRAVELLER IS UNABLE TO PROVIDE THE AFOREMENTIONED PROOF HE MAY ENJOY ONLY THE MORE RESTRICTED EXEMPTION PROVIDED FOR IN THE CASE OF TRAVEL BETWEEN NON-MEMBER COUNTRIES AND THE COMMUNITY .

5 . IN ADOPTING DIRECTIVE NO 69/169 , AND DIRECTIVES NOS 72/230 AND 78/1032 WHICH SUPPLEMENT IT , THE COUNCIL INTENDED GRADUALLY TO ESTABLISH A COMPLETE SYSTEM OF EXEMPTIONS FROM TURNOVER TAX AND EXCISE DUTY FOR GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE . CONSEQUENTLY IN THIS FIELD THE MEMBER STATES ARE LEFT WITH ONLY THE RESTRICTED POWER GIVEN TO THEM BY THE DIRECTIVES TO GRANT EXEMPTIONS OTHER THAN THOSE SPECIFIED IN THE DIRECTIVES .

6 . ALTHOUGH THE EEC TREATY HAS MADE IT POSSIBLE IN A NUMBER OF INSTANCES FOR PRIVATE PERSONS TO BRING A DIRECT ACTION , WHERE APPROPRIATE , BEFORE THE COURT OF JUSTICE , IT WAS NOT INTENDED TO CREATE NEW REMEDIES IN THE NATIONAL COURTS TO ENSURE THE OBSERVANCE OF COMMUNITY LAW OTHER THAN THOSE ALREADY LAID DOWN BY NATIONAL LAW . ON THE OTHER HAND THE SYSTEM OF LEGAL PROTECTION ESTABLISHED BY THE TREATY , AS SET OUT IN ARTICLE 177 IN PARTICULAR , IMPLIES THAT IT MUST BE POSSIBLE FOR EVERY TYPE OF ACTION PROVIDED FOR BY NATIONAL LAW TO BE AVAILABLE FOR THE PURPOSE OF ENSURING OBSERVANCE OF COMMUNITY PROVISIONS HAVING DIRECT EFFECT , ON THE SAME CONDITIONS CONCERNING THE ADMISSIBILITY AND PROCEDURE AS WOULD APPLY WERE IT A QUESTION OF ENSURING OBSERVANCE OF NATIONAL LAW .