Opinion of the Advocate General — ECLI:EU:C:1998:267
Date: 1998-05-28
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment
Own resources of the European Communities — Repayment or remission of import or export
duties — Existence of a special situation, within the meaning of Article 905 of Regulation No
2454/93, making it obligatory for the national customs authorities to forward the file to the Com­
mission — Criteria
(Council Regulation No 2913/92, Art. 239; Commission Regulation No 2454/93, Arts 900(1)(a)
and 905(1))
I - 1041
SUMMARY — CASE C-86/97
Factors 'which might constitute a special situ­
ation resulting from circumstances in which
no deception or obvious negligence may be
attributed to the person concerned', within
the meaning of Article 905(1) of Regulation
No 2454/93 laying down provisions for the
implementation of Regulation No 2913/92
establishing the Community Customs Code
exist, necessitating examination of the file by
the Commission, where, having regard to the
objective of fairness underlying Article 239 of
Regulation No 2913/92, factors liable to place
the applicant in an exceptional situation as
compared with other operators engaged in
the same business are found to exist and the
conditions laid down in Article 900(1 )(a) of
Regulation No 2454/93, for remission of cus­
toms duties in favour of an applicant, are not
fulfilled.
I - 1042