PROGRAMME MODULE AS AN INTEGRAL PART OF THE WHOLE SYSTEM .
5 BEFORE THE NATIONAL COURT THE DEFENDANT IN THE MAIN PROCEEDINGS CONTENDED THAT THE SYSTEM DID NOT POSSESS THE CHARACTERISTICS OF A SCIENTIFIC INSTRUMENT OR APPARATUS WITHIN THE MEANING OF ARTICLE 3 OF REGULATION NO 1798/75 . THE MERE FACT THAT AN INSTRUMENT OR APPARATUS WAS SUITABLE FOR CARRYING OUT A RESEARCH PROJECT WAS NOT ENOUGH TO GIVE IT A SCIENTIFIC NATURE , IN VIEW OF THE DEFINITION GIVEN TO THAT TERM BY THE COURT IN ITS JUDGMENT OF 2 FEBRUARY 1978 ( CASE 72/77 , UNIVERSITEITSKLINIEK V INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN , ( 1978 ) ECR 189 ). IT MUST DISPLAY SPECIFIC CHARACTERISTICS AND PROPERTIES THAT WERE TYPICAL OF SCIENTIFIC USE . HOWEVER , THE SYSTEM AT ISSUE DID NOT POSSESS SUCH CHARACTERISTICS ; RATHER , IT WAS AN ALL-PURPOSE SYSTEM . SIMILAR SYSTEMS WERE USED FOR SIMILAR PURPOSES BOTH IN SCIENTIFIC ESTABLISHMENTS AND IN INDUSTRY . MOREOVER , USE OF THE MICROPROCESSOR DEVELOPMENT SYSTEM DID NOT IN FACT REQUIRE SPECIAL TECHNICAL KNOWLEDGE .
6 IN ORDER TO RESOLVE THAT ISSUE THE FINANZGERICHT SUBMITTED THE FOLLOWING QUESTIONS TO THE COURT OF JUSTICE :
' HOW IS ARTICLE 3 ( 1 ) OF REGULATION NO 1978/75 OF THE COUNCIL OF 10 JULY 1975 ( IN ITS ORIGINAL VERSION ) TO BE INTERPRETED AS REGARDS THE PHRASE ' ' SCIENTIFIC INSTRUMENTS AND APPARATUS ' ' ?
( 1 ) DOES THE FIRST INDENT OF ARTICLE 3 ( 3 ) OF REGULATION NO 1798/75 , AS AMENDED BY REGULATION NO 1027/79 OF 8 MAY 1979 , CONTAIN AN APPROPRIATE INTERPRETATION OF THE WORDS ' ' SCIENTIFIC INSTRUMENTS AND APPARATUS ' ' WITHIN THE MEANING OF THE ORIGINAL VERSION OF ARTICLE 3 ( 1 ) OF REGULATION NO 1798/75 , AND IS THE FIRST-MENTIONED PROVISION THEREFORE TO BE REGARDED AS APPLYING IN SUBSTANCE EVEN IN RELATION TO THE PERIOD BEFORE ITS ENTRY INTO FORCE ON 1 JANUARY 1980?
IF QUESTION 1 IS ANSWERED IN THE AFFIRMATIVE :
( 2)DOES THE SAME APPLY TO THE INTERPRETATION OF THE WORDS ' ' OBJECTIVE TECHNICAL CHARACTERISTICS ' ' BY ARTICLE 5 ( 1 ) OF REGULATION NO 2784/79 OF 12 DECEMBER 1979?
( 3)WHAT IS THE CORRECT INTERPRETATION OF THE WORDS ' ' SCIENTIFIC ACTIVITIES ' ' IN THE FIRST INDENT OF ARTICLE 3 ( 3 ) OF REGULATION NO 1798/75 , AS AMENDED BY REGULATION NO 1027/79? DO THEY ALSO COVER , IN ADDITION TO PURE SCIENTIFIC AND APPLIED RESEARCH , ACTIVITIES FOR DEVELOPING NEW PRODUCTS , TECHNIQUES AND PROCESSES OR IMPROVING EXISTING ONES ON THE BASIS OF SCIENTIFIC KNOWLEDGE AND BY APPLYING SCIENTIFIC METHODS , AND IS IT RELEVANT WHETHER SUCH ACTIVITIES ARE CARRIED ON WITHIN SCIENTIFIC ESTABLISHMENTS OR ELSEWHERE? WHAT OTHER CRITERIA MAY BE RELEVANT IN ORDER TO DISTINGUISH SCIENTIFIC ACTIVITIES FROM OTHER ACTIVITIES?
IF QUESTION 1 IS ANSWERED IN THE NEGATIVE :
( 4)WHAT ARE THE CRITERIA DETERMINING WHETHER AN INSTRUMENT OR APPARATUS IS PARTICULARLY SUITABLE , BY REASON OF