Keywords
Summary

Keywords

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Tax provisions - Harmonization of laws - Exemptions from turnover tax and excise duty - Goods contained in travellers' personal luggage - Residual competence of Member States - Scope - Introduction of a minimum period for a stay abroad - Not permissible

( Council Directive 69/169 )

Summary

In regard to exemptions from turnover tax and excise duty granted in respect of goods contained in travellers' personal luggage, Member States retain only the restricted power conferred on them by Directive 69/169, as subsequently extended and amended . Since no provision is made in that directive for any derogation relating to the duration of journeys and the exemptions must be granted as soon as the traveller in question has had the opportunity to make purchases in another Member State, the application of those exemptions cannot be limited by a Member State to goods contained in the personal luggage of travellers arriving at its borders after a period of 48 hours outside its territory .