APPROPRIATE TO CONSIDER WHETHER REGULATION NO 1430/79 , ARTICLE 1 OF WHICH LAYS DOWN THE CONDITIONS UNDER WHICH THE COMPETENT AUTHORITIES ARE TO REPAY OR REMIT IMPORT OR EXPORT DUTIES , APPLIES TO THE CASE REFERRED TO BY THE NATIONAL COURT .
11 THE CONTESTED DECISION WHEREBY THE CUSTOMS AUTHORITIES REFUSED TO APPLY ARTICLE 227 OF THE ABGABENORDNUNG WAS ADOPTED ON 6 APRIL 1979 . REGULATION NO 1430/79 ENTERED INTO FORCE ON 1 JULY 1980 IN ACCORDANCE WITH ARTICLE 27 THEREOF . IT DOES NOT CONTAIN ANY TRANSITIONAL PROVISIONS .
12 THUS THE QUESTION RAISED BY THE NATIONAL COURT SEEKS IN EFFECT TO ASCERTAIN WHETHER REGULATION NO 1430/79 HAS RETROACTIVE EFFECT IN THE SENSE THAT ITS PROVISIONS ARE APPLICABLE TO A DECISION ON THE REMISSION OF CUSTOMS DUTY ADOPTED BY THE NATIONAL CUSTOMS AUTHORITIES BEFORE 1 JULY 1980 .
13 THE PURPOSE OF REGULATION NO 1430/79 IS TO REPLACE THE RELEVANT NATIONAL LEGISLATION WITH COMMUNITY LEGISLATION . IT CONTAINS A SET OF RULES WHICH FORM AN INDIVISIBLE WHOLE AND THE INDIVIDUAL PROVISIONS OF WHICH MAY NOT BE CONSIDERED IN ISOLATION , WITH REGARD TO THE TIME AT WHICH THEY TAKE EFFECT .
14 THERE ARE NO SUFFICIENTLY CLEAR INDICATIONS , EITHER IN THE WORDING OF THE REGULATION OR IN THE OBJECTIVES WHICH MAY BE INFERRED FROM THE PREAMBLE AND FROM THE GENERAL SCHEME OF THE REGULATION , TO JUSTIFY THE CONCLUSION THAT IT PROVIDES OTHERWISE THAN FOR THE FUTURE .
15 THUS , ACCORDING TO GENERALLY RECOGNIZED PRINCIPLES OF INTERPRETATION , THE PROVISIONS OF REGULATION NO 1430/79 CANNOT BE CONSIDERED TO APPLY RETROACTIVELY TO DECISIONS ADOPTED BY THE COMPETENT AUTHORITIES BEFORE THE ENTRY INTO FORCE OF THE REGULATION .
16 THEREFORE THE QUESTION RAISED SHOULD BE ANSWERED AS FOLLOWS :
IN THE ABSENCE OF RELEVANT COMMUNITY LEGISLATION , A NATIONAL CUSTOMS AUTHORITY MAY APPLY THE PROVISIONS OF ITS NATIONAL LAW TO A CLAIM FOR REMISSION ON EQUITABLE GROUNDS OF CUSTOMS DUTIES PAID IN EXCESS OF THE AMOUNT DUE . THE CONDITIONS FOR SUCH REMISSION MUST BE THE SAME AS THOSE APPLIED TO CLAIMS FOR THE REMISSION OF CHARGES IMPOSED BY NATIONAL LAW .
THE PROVISIONS OF REGULATION NO 1430/79 DO NOT APPLY TO A DECISION CONCERNING THE REMISSION OF CUSTOMS DUTIES ADOPTED BY THE NATIONAL CUSTOMS AUTHORITIES BEFORE THE ENTRY INTO FORCE OF THE REGULATION .
Decision on costs
COSTS
17 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION 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 ( FIRST CHAMBER ),
IN ANSWER TO THE QUESTIONS SUBMITTED TO IT BY THE FINANZGERICHT BERLIN BY ORDER OF 2 APRIL 1981 , HEREBY RULES :
1 . IN THE ABSENCE OF RELEVANT COMMUNITY