ITS OBJECTIVE CHARACTERISTICS , FOR PURE SCIENTIFIC RESEARCH?
'
7 IN THE STATEMENT OF REASONS FOR ITS ORDER , THE FINANZGERICHT INDICATES THAT , IN ITS VIEW , THE FIRST TWO QUESTIONS SHOULD BE ANSWERED IN THE AFFIRMATIVE . IMPORTED INSTRUMENTS AND APPARATUS MUST SIMULTANEOUSLY SATISFY TWO CONDITIONS , NAMELY , THEY MUST BE SCIENTIFIC IN NATURE AND THEY MUST BE INTENDED FOR PURE SCIENTIFIC RESEARCH , SO THAT THE CATEGORY OF EXEMPT GOODS MAY BE DEFINED INDEPENDENTLY OF THEIR PRESCRIBED USE FOR PURE SCIENTIFIC RESEARCH AND SOLELY ON THE BASIS OF THEIR OBJECTIVE CHARACTERISTICS . SCIENTIFIC INSTRUMENTS AND APPARATUS MAY THEREFORE BE DISTINGUISHED FROM SIMILAR NON-SCIENTIFIC ARTICLES ACCORDING TO THE RESULTS WHICH THEY MAKE IT POSSIBLE TO OBTAIN AND THEIR SCIENTIFIC NATURE MAY BE ASSESSED BY REFERENCE TO THE EXTENT TO WHICH THEY ARE MAINLY OR EXCLUSIVELY SUITED FOR USE IN SCIENTIFIC WORK .
8 WITH REGARD TO THE SECOND QUESTION , THE FINANZGERICHT CONSIDERS THAT THE OBJECTIVE TECHNICAL CHARACTERISTICS REFERRED TO IN ARTICLE 5 OF REGULATION NO 2784/79 ARE NOT JUST THOSE WHICH RESULT FROM THE CONSTRUCTION OF THE INSTRUMENT OR APPARATUS OR FROM ADJUSTMENTS TO IT PERMITTING IT TO OBTAIN HIGH-LEVEL PERFORMANCES ABOVE THOSE NORMALLY REQUIRED FOR INDUSTRIAL OR COMMERCIAL USE , BUT ALSO OTHER PROPERTIES WHICH ARE IMPORTANT WITH REGARD TO THE USE OF SUCH AN INSTRUMENT OR APPARATUS FOR SCIENTIFIC WORK , SUCH AS THE POSSIBILITY OF ADJUSTING IT TO THE REQUIREMENTS OF WHATEVER SCIENTIFIC EXPERIMENT IS TO BE CARRIED OUT .
9 FINALLY , IN ITS OBSERVATIONS CONCERNING THE THIRD QUESTION , THE FINANZGERICHT STATES THAT INSTRUMENTS AND APPARATUS DO NOT LOSE THEIR SCIENTIFIC NATURE MERELY BECAUSE THEY ARE USED NOT JUST IN SCIENTIFIC RESEARCH BUT IN INDUSTRIAL AND COMMERCIAL FIELDS AS WELL . THE DECISIVE QUESTION IS WHETHER THE ACTIVITIES FOR WHICH AN INSTRUMENT OR APPARATUS IS MAINLY OR EXCLUSIVELY SUITED BY REASON OF ITS OBJECTIVE CHARACTERISTICS ARE SCIENTIFIC BY THEIR VERY NATURE , THAT IS TO SAY , ARE SUCH AS TO REQUIRE SCIENTIFIC KNOWLEDGE AND INVOLVE THE APPLICATION OF SCIENTIFIC METHODS .
10 THE PARTIES TO THE MAIN PROCEEDINGS DID NOT SUBMIT OBSERVATIONS TO THE COURT . THE COMMISSION SUBMITTED OBSERVATIONS BROADLY IN AGREEMENT WITH THE FINANZGERICHT .
11 THE COMMISSION PROPOSES THAT THE FIRST AND SECOND QUESTIONS SHOULD BE ANSWERED IN THE AFFIRMATIVE , SINCE THE DEFINITIONS GIVEN BY THE COUNCIL WERE MERELY INTENDED TO CLARIFY THE CONCEPT OF SCIENTIFIC INSTRUMENTS AND APPARATUS IN THE LIGHT OF THE COURT ' S JUDGMENT IN THE UNIVERSITEITSKLINIEK CASE . BOTH THAT JUDGMENT AND THE COUNCIL ' S NEW REGULATION STATE THAT THE SCIENTIFIC NATURE OF AN INSTRUMENT OR APPARATUS IS TO BE DETERMINED WITH REFERENCE TO ITS OBJECTIVE CHARACTERISTICS , THAT IS TO SAY , ACCORDING TO THE USES TO WHICH IT MAY BE PUT RATHER THAN THE PURPOSES FOR WHICH IT IS ACTUALLY USED . IF INSTRUMENTS OR APPARATUS MUST BE EXCLUSIVELY OR AT LEAST MAINLY SUITABLE FOR SCIENTIFIC RESEARCH , IT FOLLOWS THAT THOSE WHICH ARE EQUALLY SUITABLE FOR INDUSTRIAL