COMMON MARKET ' AND THAT TO THAT END MEASURES SHOULD BE ADOPTED FOR THE GREATER LIBERALIZATION OF THE SYSTEM OF TAXES ON IMPORTS IN TRAVEL BETWEEN MEMBER STATES .
16 IT IS TRUE THAT THE EXEMPTIONS PROVIDED FOR IN THE THOSE CIRCUMSTANCES APPLY ONLY , ACCORDING TO THE TERMS OF ARTICLE 1 ( 1 ) OF DIRECTIVE 69/169 , AS REGARDS ' GOODS IN TRAVELLERS ' PERSONAL LUGGAGE , IF SUCH IMPORTS HAVE NO COMMERCIAL CHARACTER ' AND THE TOTAL VALUE OF THE GOODS DOES NOT EXCEED A CERTAIN LEVEL EXPRESSED IN UNITS OF ACCOUNT . THE FEAR THAT THEIR PRIVILEGED GEOGRAPHICAL SITUATION MIGHT ENCOURAGE FRONTIER-ZONE RESIDENTS TO ABUSE THE SYSTEM AND THE CONCERN TO PROTECT LOCAL TRADE IN THOSE DISTRICTS LED THE COMMUNITY LEGISLATURE TO GIVE MEMBER STATES THE POWER TO REDUCE THE ORDINARY EXEMPTIONS IN RESPECT OF GOODS IMPORTED ' IN FRONTIER-ZONE TRAVEL ' .
17 THE EXTENT , HOWEVER , OF THAT POWER AVAILABLE TO THE MEMBER STATES , WHICH HAS , MOREOVER , BEEN THE SUBJECT OF SEVERAL RESTRICTIONS BY DIRECTIVES SUBSEQUENT TO DIRECTIVE 69/169 , MUST BE CONSTRUED STRICTLY IN VIEW OF THE GENERAL OBJECTIVES REFERRED TO ABOVE , WHICH LED TO THE ESTABLISHMENT OF EXEMPTIONS APPLICABLE TO GOODS CONTAINED IN THE PERSONAL LUGGAGE OF TRAVELLERS FROM MEMBER STATES OF THE COMMUNITY .
18 IN THAT RESPECT IT APPEARS THAT A ZONE CONSTITUTED BY A RADIUS OF 15 KM , HAVING ITS CENTRE AT THE CUSTOMS CROSSING , BEST DEFINES THE CONCEPT OF ' FRONTIER ZONE ' IN ARTICLE 5 ( 5 ) OF DIRECTIVE 69/169 ( IN THE AMENDED VERSION OF THAT DIRECTIVE ).
19 CONCERN TO PROTECT LOCAL TRADE AGAINST ANY ABUSE BY FRONTIER-ZONE RESIDENTS CAN JUSTIFY A LIMITATION ON EXEMPTIONS ONLY IN RESPECT OF PURCHASES FACILITATED BY THE PARTICULAR SITUATION OF THEIR RESIDENCE . THAT MEANS THAT ONLY PURCHASES MADE BY FRONTIER-ZONE RESIDENTS IN THE IMMEDIATE VICINITY OF THEIR HOME , THAT IS TO SAY IN THE VICINITY OF A CUSTOMS CROSSING WHICH IS ITSELF NEAR TO THE MUNICIPALITY OF RESIDENCE , ARE SUBJECT TO THE LIMITATIONS ON EXEMPTIONS . THAT CONSIDERATION CANNOT ON THE OTHER HAND JUSTIFY A LIMITATION ON EXEMPTIONS FOR PURCHASES MADE IN A PLACE FAR FROM THE FRONTIER-ZONE RESIDENT ' S HOME EVEN IF THAT PLACE IS CLOSE TO THE FRONTIER BETWEEN THE MEMBER STATES IN QUESTION . SUCH PURCHASES ARE COMPARABLE TO THOSE MADE WITHOUT REDUCTION OF EXEMPTION BY PERSONS RESIDENT OUTSIDE A FRONTIER ZONE .
20 THE EXPRESSION ' FRONTIER ZONE ' , DEFINED IN THE FIRST INDENT OF ARTICLE 5 ( 5 ) OF COUNCIL DIRECTIVE 69/169 OF 28 MAY 1969 , AS AMENDED BY COUNCIL DIRECTIVE 72/230 OF 12 JUNE 1972 , MUST THEREFORE BE INTERPRETED AS MEANING A CIRCULAR ZONE HAVING A RADIUS OF 15 KM AND ITS CENTRE AT THE CUSTOMS CROSSING .
Decision on costs
COSTS
21 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS