Keywords

Summary



Keywords

1 . PRELIMINARY RULINGS - REFERENCE TO THE COURT - NEED FOR A PRELIMINARY RULING - ASSESSMENT BY THE NATIONAL COURT

( EEC TREATY , ART . 177 )

2 . COMMON CUSTOMS TARIFF - EXEMPTIONS APPLICABLE TO GOODS CONTAINED IN THE PERSONAL LUGGAGE OF TRAVELLERS - GOODS PURCHASED ON BOARD FERRY-BOATS - EXEMPTIONS FROM CUSTOMS DUTIES , AGRICULTURAL LEVIES AND OTHER CHARGES APPLICABLE TO AGRICULTURAL PRODUCTS - CONDITIONS OF APPLICATION - TRANSPORT BETWEEN A NON-MEMBER COUNTRY AND THE COMMUNITY - TRANSPORT BETWEEN MEMBER STATES

TAX PROVISIONS - HARMONIZATION OF LEGISLATION - EXEMPTIONS FROM TURNOVER TAX AND EXCISE DUTY - GOODS CONTAINED IN THE PERSONAL LUGGAGE OF TRAVELLERS AND PURCHASED ON BOARD FERRY-BOATS - CONDITIONS OF APPLICATION - TRANSPORT BETWEEN A NON-MEMBER COUNTRY AND THE COMMUNITY - TRANSPORT BETWEEN MEMBER STATES

( REGULATION NO 1544/69 OF THE COUNCIL , AS AMENDED BY REGULATION NO 3061/78 , AND REGULATION NO 1818/75 , ART . 1 , AS AMENDED BY REGULATION NO 2780/78 , AND ART . 2 ; COUNCIL DIRECTIVE 69/169 )

Summary

1 . IT IS NOT FOR THE COURT TO DECIDE WHETHER OR NOT A REFERENCE FOR A PRELIMINARY RULING IS NECESSARY . IN THE CONTEXT OF THE DIVISION OF JUDICIAL FUNCTIONS BETWEEN NATIONAL COURTS AND TRIBUNALS , ON THE ONE HAND , AND THE COURT OF JUSTICE , ON THE OTHER , UNDER ARTICLE 177 OF THE TREATY , IT IS , IN FACT , FOR THE NATIONAL COURT , WHICH ALONE HAS A DIRECT KNOWLEDGE OF THE FACTS OF THE CASE AND OF THE ARGUMENTS OF THE PARTIES AND WHICH WILL HAVE TO TAKE RESPONSIBILITY FOR GIVING JUDGMENT IN THE CASE , TO ASSESS , ON THE BASIS OF ITS FULL KNOWLEDGE OF THE CASE , WHETHER THE QUESTIONS OF LAW RAISED IN THE PROCEEDINGS PENDING BEFORE IT ARE MATERIAL AND WHETHER A PRELIMINARY RULING IS NECESSARY TO ENABLE IT TO GIVE JUDGMENT .

2.IN RELATION TO TRANSPORT BY SEA BY FERRY BETWEEN A NON-MEMBER COUNTRY AND A MEMBER STATE :

( A ) EXEMPTIONS FROM CUSTOMS DUTIES , AGRICULTURAL LEVIES AND OTHER IMPORT CHARGES APPLICABLE TO AGRICULTURAL PRODUCTS PROVIDED FOR IN REGULATION NO 1544/69 ( AS AMENDED BY REGULATION NO 3061/78 ) AND IN ARTICLE 1 OF REGULATION NO 1818/75 ( AS AMENDED BY REGULATION NO 2780/78 ) APPLY TO GOODS CONTAINED IN THE PERSONAL LUGGAGE OF TRAVELLERS COMING FROM A NON-MEMBER COUNTRY , IRRESPECTIVE OF THE ORIGIN OF THE GOODS AND THE PLACE FROM WHICH THEY COME AND THE CUSTOMS DUTIES AND TAXES WHICH THEY HAVE BORNE PRIOR TO THEIR IMPORTATION INTO THE TERRITORY OF THE COMMUNITY .

( B)THE EXEMPTION FROM TURNOVER TAX AND EXCISE DUTIES PROVIDED FOR IN COUNCIL DIRECTIVE 69/169 OF 28 MAY 1969 IS GRANTED TO TRAVELLERS WHO ARRIVE IN THE CUSTOMS TERRITORY OF THE COMMUNITY FROM A NON-MEMBER COUNTRY AND THE CIRCUMSTANCES IN WHICH THE GOODS HAVE BEEN ACQUIRED ARE IRRELEVANT TO THE GRANT OF THE EXEMPTION .

IN RELATION TO INTRA-COMMUNITY TRANSPORT BY FERRY

( A)GOODS WHICH HAVE NOT YET BEEN PUT INTO FREE CIRCULATION AND WHICH ARE CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE MAY NOT BENEFIT FROM ANY EXEMPTION FROM CUSTOMS DUTIES ON THEIR IMPORTATION INTO A MEMBER STATE .

( B)DIRECTIVE 69/169 , AS AMENDED , IS TO BE INTERPRETED AS MEANING THAT , IN THE CONTEXT OF INTRA-COMMUNITY TRANSPORT , GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE AND ACQUIRED IN DUTY-FREE SHOPS ON BOARD FERRIES OPERATING REGULAR SERVICES BETWEEN MEMBER STATES BENEFIT , ON IMPORTATION , ON THE ONE HAND , FROM EXEMPTION FROM TURNOVER TAX AND EXCISE DUTIES AND , ON THE OTHER HAND , FROM EXEMPTION FROM THE OTHER IMPORT CHARGES APPLICABLE TO AGRICULTURAL PRODUCTS AND REFERRED TO IN ARTICLE 2 OF REGULATION NO 1818/75 , SUBJECT TO THE LIMITS AS TO VALUE AND QUANTITY OF THE EXEMPTIONS GRANTED TO TRAVELLERS COMING FROM A NON-MEMBER COUNTRY .

IN RELATION TO INTRA-COMMUNITY TRANSPORT BY COMBINED SERVICES COMPRISING TRAVEL TO A MEMBER STATE BY FERRY AND RETURN BY LAND ( COACH ) TO THE MEMBER STATE IN WHICH THE JOURNEY BEGAN

( A)GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE MAY NOT BENEFIT FROM ANY EXEMPTION FROM CUSTOMS DUTIES ON THEIR IMPORTATION WHEN THE TRAVELLER RETURNS BY LAND TO THE MEMBER STATE IN WHICH THE JOURNEY BEGAN .

( B)IN PRINCIPLE , GOODS ACQUIRED FREE OF TURNOVER TAX AND EXCISE DUTIES IN THE COURSE OF INTRA-COMMUNITY TRANSPORT BY COMBINED FERRY AND COACH SERVICES ARE TO BENEFIT FROM THE LIMITED EXEMPTIONS GRANTED TO TRAVELLERS FROM A NON-MEMBER COUNTRY . HOWEVER , NO EXEMPTION MAY BE GRANTED IN RESPECT OF SUCH GOODS IN A CASE WHERE THE STAY IN THE MEMBER STATE THROUGH WHICH THE TRAVELLER PASSES IS OF A PURELY TOKEN NATURE AND DOES NOT IN FACT PROVIDE AN OPPORTUNITY OF MAKING PURCHASES .