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
Modified by
  • Second Council Directiveof 12 June 1972on 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(72/230/EEC), 372L0230, June 17, 1972
  • Third Council Directiveof 19 December 1978on 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(78/1032/EEC), 378L1032, December 28, 1978
  • Fourth Council Directiveof 19 December 1978amending 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(78/1033/EEC), 378L1033, December 28, 1978
  • Council Directiveof 17 November 1981amending 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(81/933/EEC), 381L0933, November 25, 1981
  • Council Directiveof 29 June 1982amending Directives 69/169/EEC and 77/800/EEC as regards the rules governing turnover tax and excise duty applicable in international travel(82/443/EEC), 382L0443, July 14, 1982
  • Council Directiveof 30 April 1984amending 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(84/231/EEC), 384L0231, May 3, 1984
  • Council Directiveof 8 July 1985amending 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(85/348/EEC), 385L0348, July 16, 1985
  • Council Directiveof 16 March 1987amending 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(87/198/EEC), 387L0198, March 20, 1987
  • Council Directiveof 21 December 1988amending 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 travel(88/664/EEC) Corrigendum to 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(Official Journal of the European Communities No L 382 of 31 December 1988), 388L0664388L0664R(01), December 31, 1988
  • Council Directiveof 13 March 1989amending Directive 69/169/EEC as regards a derogation granted to the Kingdom of Denmark relating to the rules governing travellers' allowances on imports(89/194/EEC), 389L0194, March 17, 1989
  • Commission Directiveof 7 March 1989amending 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(89/220/EEC), 389L0220, April 5, 1989
  • Council Directiveof 27 March 1991amending 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(91/191/EEC), 391L0191, April 16, 1991
  • Council Directiveof 19 December 1991amending Directive 69/169/EEC to extend and modify the exceptions granted to Denmark and to Ireland relating to travellers' allowances(91/673/EEC), 391L0673, December 31, 1991
  • Council Directive 92/111/EECof 14 December 1992amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax, 392L0111, December 30, 1992
  • Council Directive 94/4/ECof 14 February 1994amending 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, 394L0004, March 3, 1994
  • Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 397R1103, June 19, 1997
  • Council Directive 2000/47/ECof 20 July 2000amending Directives 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions on beer imports into Finland, 300L0047, July 29, 2000
  • Council Directive 2005/93/ECof 21 December 2005amending Directive 69/169/EEC as regards the temporary quantitative restriction on beer imports into Finland, 305L0093, December 29, 2005
  • Council Directive 2007/74/ECof 20 December 2007on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries, 307L0074, December 29, 2007
Corrected by
  • Corrigendum to 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, 388L0664R(01), March 3, 1989
Council Directiveof 28 May 1969on 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(69/169/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof; Having regard to the proposal from the Commission; Whereas, notwithstanding the achievement of the customs union, which involves the abolition of customs duties and the majority of the charges having equivalent effect in trade between Member States, it is necessary, until harmonisation of indirect taxes has reached an advanced stage, to retain the imposition of tax on importation and the remission of tax on exportation in such trade; Whereas it is desirable that, even before such harmonisation, the populations of the Member States should become more strongly conscious of the reality of the common market and that to this end measures should be adopted for the greater liberalisation of the system of taxes on imports in travel between Member States; whereas the need for such measures has been emphasised repeatedly by members of the Assembly; Whereas reductions of this kind in respect of travel constitute a further step in the direction of the reciprocal opening of the markets of the Member States and the creation of conditions similar to those of a domestic market; Whereas such reductions must be limited to non-commercial importations of goods by travellers; whereas, as a general rule, such goods can only be obtained in the country from which they come (country of exit) already taxed, so that if the country of entry forgoes, within the prescribed limits, charging turnover tax and excise duty on imports, this avoids double taxation without leading to an absence of taxation; Whereas a Community system of tax reductions on imports has proved necessary also in respect of travel between third countries and the Community; HAS ADOPTED THIS DIRECTIVE:
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