2.

As is clear from the actual title of Directive 69/169/EEC, the key provisions of the directive concern exemption from turnover taxes for goods imported into Member States in the personal luggage of travellers arriving from third countries or from other Member States. The Court has already dealt with these rules in a number of cases and is therefore also aware that the tax exemption is subject to a series of conditions, including the provision that tax exemption may be given only in respect of goods the value of which does not exceed a specific fixed amount. ( 3 ) Article 6 contains rules for the remission of tax on the exportation of goods carried in travellers' personal luggage, in the case of travel either to a third country or to another Member State. The primary purpose of the provision is the avoidance of ‘double taxation’, that is, a traveller being required to pay value added tax in both the country of exportation and the country of importation. In the case of exportation to other Member States, the remission of tax provided for in Article 6 is limited to cases in which the directive does not give entitlement to tax exemption on importation, see the second subparagraph of Article 6(3). The directive has been amended many times, and Article 6 three times. ( 4 ) Article 6 at present provides: ‘1. Member States shall take appropriate measures to avoid remission of tax being granted for deliveries to travellers whose domicile, habitual residence or place of work is situated in a Member State and who benefit from the arrangements provided for in this directive. 2. Without prejudice to rules relating to sales made at airport shops under customs control and on board aircraft, Member States shall take the necessary steps with regard to sales at the retail stage to permit in the cases and under the conditions provided for in paragraphs 3 and 4 the remission of turnover tax on deliveries of goods carried in the personal luggage of travellers leaving a Member State. No remission may be granted in respect of excise duty. 3. As regards travellers whose domicile or habitual residence is situated outside the Community, each Member State may set limits and lay down conditions of application in respect of tax remission. As regards travellers whose domicile, habitual residence or place of work is situated in a Member State, there may be remission of tax only in respect of items the individual value of which, inclusive of tax, exceeds the amount specified in Article 2(1). Member States may exclude their residents from the benefit of this tax remission. 4. Remission of tax shall be subject: (a) in the cases referred to in the first subparagraph of paragraph 3, to production of a copy of the invoice or other document in lieu thereof, endorsed by the customs of the exporting Member States to certify exportation of the goods; (b) in the cases referred to in the second subparagraph of paragraph 3, to production of a copy of the invoice or other document in lieu thereof, endorsed by the customs of the Member State where final importation takes place or by another authority of that Member State competent in matters of turnover tax proving that the turnover tax has been or will be applied. 5. For the purposes of this article “domicile or habitual residence” means ... “item” means ...’ The original version of the directive contained only the provision which is now paragraph 1. Paragraphs 2 to 5 were added under the Second Council Directive 72/230/EEC of 12 June 1972. ( 5 ) Subsequently certain provisions of paragraphs 2 and 3 were amended by the Third Council Directive 78/1032/EEC of 19 December 1978 ( 6 )inter alia to the effect that Member States were obliged to give remission of turnover tax provided the conditions set out in paragraphs 3 and 4 were fulfilled. Finally, Council Directive 85/348/EEC of 8 July 1985 made a minor addition to paragraph 4(b). ( 7 )