Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel
- No longer in force
- CELEX number: 31969L0169
- Official Journal: JOL_1969_133_R_0006_007
- Form: Directive
- Procedure number: --
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - May 28, 1969
- June 4, 1969
- May 29, 1969
- Entry into force - Date notif.
- January 1, 1970
- At the latest See Art 8
- November 30, 2008
- Repealed by 32007L0074
Modified by
Modified by:
- Council Directive 88/664/EEC of 21 December 1988 amending for the ninth time Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international level - detail
- Council Directive 81/933/EEC of 17 November 1981 amending Directives 69/169/EEC and 78/1035/EEC as regards tax reliefs applicable in international travel and to imports of small consignments of goods of a non- commercial character from third countries - detail
- Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers - detail
- Council Directive 87/198/EEC of 16 March 1987 amending Directive 69/169/EEC as regards a derogation granted to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty on imports in international travel - detail
- Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products - detail
- Council Directive 89/194/EEC of 13 March 1989 amending Directive 69/169/EEC as regards a derogation granted to the Kingdom of Denmark relating to the rules governing travellers' allowances on imports - detail
- Council Directive 2005/93/EC of 21 December 2005 amending Directive 69/169/EEC as regards the temporary quantitative restriction on beer imports into Finland - detail
- Council Directive 91/191/EEC of 27 March 1991 amending Directive 69/169/EEC on tax-paid allowances in intra- Community travel and as regards a derogation granted to the Kingdom of Denmark and to Ireland relating to the rules governing travellers' allowances on imports - detail
- Council Directive 84/231/EEC of 30 April 1984 amending Directives 69/169/EEC and 83/2/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel - detail
- Council Directive 2000/47/EC of 20 July 2000 amending Directives 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions on beer imports into Finland - detail
- Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel - detail
- Council Directive 82/443/EEC of 29 June 1982 amending Directives 69/169/EEC and 77/800/EEC as regards the rules governing turnover tax and excise duty applicable in international travel - detail
- Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries - detail
- Second Council Directive 72/230/EEC of 12 June 1972 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel - detail
- Commission Directive 89/220/EEC of 7 March 1989 amending Council Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel, to take account of the introduction of the combined nomenclature - detail
- Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax - detail
- Council Directive 85/348/EEC of 8 July 1985 amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel - detail
- Fourth Council Directive 78/1033/EEC of 19 December 1978 amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel - detail
- Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel - detail
- Council Directive 91/673/EEC of 19 December 1991 amending Directive 69/179/EEC to extend and modify the exceptions granted to Denmark and to Ireland relating to travellers' allowances - detail
Amendment proposed by:
All documents based on this document:
Derogated in:
- Council Directive 84/231/EEC of 30 April 1984 amending Directives 69/169/EEC and 83/2/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel
- Council Directive 77/82/EEC of 18 January 1977 on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel
- undefined
- Council Directive 76/134/EEC of 20 January 1976 on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel
- undefined
- Council Directive 77/800/EEC of 19 December 1977 on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel
- Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel
- Council Directive 83/2/EEC of 30 December 1982 on a derogation accorded to Denmark relating to the rules governing turnover tax and excise duty applicable in international travel
Modifies
Affected by case
- Judgment of the Court (Fifth Chamber) of 15 June 1999. Criminal proceedings against Sami Heinonen. Reference for a preliminary ruling: Helsingin käräjäoikeus - Finland. Goods contained in travellers' personal luggage - Travellers arriving from non-member countries - Duty-free allowances - Prohibition on imports linked to minimum period spent abroad. Case C-394/97.
- Judgment of the Court of 7 July 1981. Rewe-Handelsgesellschaft Nord mbH and Rewe-Markt Steffen v Hauptzollamt Kiel. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Butter-buying cruises. Case 158/80.
- Judgment of the Court (Third Chamber) of 21 March 1985. Michael Paul v Hauptzollamt Emmerich. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Frontier-zone travel - Duty-free imports. Case 54/84.
- A05P5T1
- Judgment of the Court of 14 February 1984. Rewe-Handelsgesellschaft Nord mbH and Rewe-Markt Herbert Kureit v Hauptzollämter Flensburg, Itzehoe and Lübeck-West. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Customs duty and tax exemptions applicable to goods contained in travellers' personal luggage - Goods purchased on ferries. Case 278/82.
Legal basis
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99
EuroVoc Vocabulary
- Approximation of laws
- Taxation
- VAT
- Exemption from customs duties
- Approximation of laws
- International transport
- Import tax
- Carriage of passengers
- Individual tax exemptions