Commission of the European Communities v Federal Republic of Germany (325/82)

2. The Community provisions

Directive No 69/169, as supplemented by the Second Council Directive, 72/230/EEC of 12 June 1972 (Official Journal, English Special Edition 1972 (II), p. 565), by the Third Council Directive, 78/1032/EEC of 19 December 1978 (Official Journal 1978, L 366, p. 28), by the Fourth Council Directive, 78/1033/EEC of 19 December 1978 (Official Journal 1978, L 366, p. 31), by Council Directive 81/933/EEC of 17 November 1981 (Official Journal 1981, L 338, p. 24) and finally by Council Directive 82/443/EEC of 29 June 1982 (Official Journal 1982, L 206, p. 35) specifies (in Article 1) the exemptions from turnover tax and excise duties applicable to goods contained in the personal luggage of travellers coming from non-member countries and (in Article 2) the limits in terms of value to such exemptions in respect of goods contained in the personal luggage of travellers coming from Member States of the Community; it also lays down (in Article 4) quantitative limits for the importation, free of turnover tax and excise duties, of the goods listed therein and finally it sets out (in Article 6) the detailed rules concerning the adoption by the Member States of the necessary-measures as regards sales at the retail trade stage so that, subject to certain conditions and reservation, turnover tax on goods carried in the personal luggage of travellers leaving a Member State may be remitted.