INSTRUMENTS OR APPARATUS MANUFACTURED IN THE COMMUNITY WHICH ARE SUITABLE FOR THE PLANNED RESEARCH PROJECTS . THEY MERELY LAY DOWN THE CIRCUMSTANCES IN WHICH IMPORTED INSTRUMENTS OR APPARATUS MUST BE ADMITTED FREE OF DUTY .
13 ACCORDINGLY, IT CANNOT BE CONCLUDED FROM THE PROVISIONS IN QUESTION THAT THE PRINCIPLE OF COMMUNITY PREFERENCE UNDERLYING THE COMMON CUSTOMS TARIFF IS TO BE SET ASIDE WHERE COMMUNITY INSTRUMENTS OR APPARATUS OFFER THE SAME POSSIBILITIES FOR ACCOMPLISHMENT OF THE RESEARCH PROJECTS AS IMPORTED INSTRUMENTS OR APPARATUS, BUT ENABLE SUPERIOR PERFORMANCES TO BE ACHIEVED WHICH ARE NOT NECESSARY FOR THE PROJECTS IN QUESTION .
14 THAT RESULT IS NOT AFFECTED BY THE PRINCIPLE OF PROPORTIONALITY WHICH IS GENERALLY RECOGNIZED BY COMMUNITY LAW . SINCE THE PRICE OF A SCIENTIFIC INSTRUMENT OR APPARATUS IS RELATED IN PARTICULAR TO THE PERFORMANCE WHICH IT IS ABLE TO ACHIEVE, THE PROBLEM FACED BY SCIENTIFIC INSTITUTIONS IN CIRCUMSTANCES SUCH AS THESE IS OF AN ECONOMIC RATHER THAN A TECHNICAL CHARACTER . A COMPARISON BETWEEN THE PERFORMANCES AND THE PRICES OF THE INSTRUMENTS OR APPARATUS AVAILABLE ON THE MARKET WOULD ENABLE SUCH INSTITUTES TO CHOOSE THE ONE BEST SUITED TO THEIR NEEDS, REJECTING THOSE WHOSE PERFORMANCES AND, THEREFORE, PRICES ARE DISPROPORTIONATE TO THOSE NEEDS . WHERE THE PERFORMANCE OF INSTRUMENTS OR APPARATUS OF COMMUNITY ORIGIN IS AT LEAST EQUAL TO THAT OF THE IMPORTED APPARATUS, THE FACT THAT IN MAKING THAT COMPARISON THE INSTITUTIONS MUST INCLUDE FOR THE LATTER INSTRUMENTS OR APPARATUS THE DUTIES UNDER THE COMMON CUSTOMS TARIFF CANNOT BE REGARDED AS CONTRARY TO THE PRINCIPLE OF PROPORTIONALITY .
15 THE REPLY TO THE QUESTION SUBMITTED MUST THEREFORE BE THAT REGULATION NO 1798/75 OF THE COUNCIL OF 10 JULY 1975 ON THE IMPORTATION FREE OF COMMON CUSTOMS TARIFF DUTIES OF EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS AND COMMISSION REGULATION NO 2784/79 OF 12 DECEMBER 1979 LAYING DOWN PROVISIONS FOR THE IMPLEMENTATION OF REGULATION NO 1798/75 MUST BE INTERPRETED AS MEANING THAT THE MERE FACT THAT AN INSTRUMENT OR APPARATUS MANUFACTURED IN THE COMMUNITY IS CAPABLE OF PERFORMANCES GREATLY SUPERIOR TO THOSE NECESSARY FOR THE PROPOSED RESEARCH PROJECT DOES NOT PREVENT ITS BEING REGARDED AS BEING "OF EQUIVALENT SCIENTIFIC VALUE" WITHIN THE MEANING OF THE ABOVEMENTIONED REGULATIONS .
Decision on costs
COSTS
16 THE COSTS INCURRED BY THE NETHERLANDS GOVERNMENT AND BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE . SINCE THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED, IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS,
THE COURT ( SECOND CHAMBER ),
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE FINANZGERICHT BERLIN BY ORDER OF 27 JUNE 1986, HEREBY RULES :
REGULATION NO 1798/75 OF THE COUNCIL OF 10 JULY 1975 ON THE IMPORTATION FREE OF COMMON CUSTOMS TARIFF DUTIES OF EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS AND COMMISSION REGULATION NO 2784/79