EQUIPMENT CONSTRUCTED IN THE COMMUNTIY .
6 TO ENABLE IT TO DECIDE THAT DISPUTE , THE FINANZGERICHT REFERRED THE FOLLOWING QUESTIONS TO THE COURT FOR A PRELIMINARY RULING :
I . HOW IS ARTICLE 3 ( 1 ) OF REGULATION NO 1798/75 OF 10 JULY 1975 ( IN ITS ORIGINAL VERSION ) TO BE INTERPRETED AS REGARDS THE PHRASE ' ' SCIENTIFIC INSTRUMENTS AND APPARATUS ' ' ?
1 . CAN IT ALSO INCLUDE MATERIALS WHICH ARE COMPONENTS , SPARE PARTS OR ACCESSORIES OF A UNIT OF EQUIPMENT?
IF QUESTION 1 IS ANSWERED IN THE AFFIRMATIVE :
2.DOES THE PHRASE ' ' INSTRUMENTS AND APPARATUS ' ' INCLUDE MATERIALS OF ALL KINDS OR ONLY THOSE WHICH ARE SO DESIGNED THAT THEY CAN BE USED FOR PERFORMING A SPECIFIC OPERATION OR FOR PRODUCING SPECIFIC EFFECTS IN RELATION TO OTHER MATERIALS? WHAT OTHER CRITERIA , IF ANY , ARE DECISIVE FOR THE DEFINITION OF THAT PHRASE?
3.IN THE CASE OF MATERIALS WHICH ARE COMPONENTS , SPARE PARTS OR ACCESSORIES OF A UNIT OF EQUIPMENT , DOES THE QUESTION WHETHER THEY ARE INSTRUMENTS OR APPARATUS DEPEND ON WHETHER , IN RELATION TO THAT UNIT OF EQUIPMENT OR ITS OTHER COMPONENTS , THEY ARE
( A ) STRUCTURALLY AUTONOMOUS ( FOR EXAMPLE , THEY HAVE THEIR OWN CASING , THEIR OWN BASEPLATE OR THE LIKE ) AND/OR
( B)THEY PERFORM AN INDEPENDENT FUNCTION?
IF QUESTION 3 ( A ) IS ANSWERED IN THE NEGATIVE AND QUESTION 3 ( B ) IS ANSWERED IN THE AFFIRMATIVE :
( C)WHERE A COMPONENT , SPARE PART OR ACCESSORY PERFORMS AN INDEPENDENT FUNCTION WITHIN A UNIT OF EQUIPMENT , IS THE DECISIVE FACTOR WHETHER IT IS CAPABLE OF WORKING ON ITS OWN , THUS , IN PARTICULAR , WHETHER IN ADDITION TO THE OPERATIVE COMPONENT ITSELF , IT ALSO CONTAINS THE PROPULSION MECHANISM THEREFOR?
4.IS THE DECISIVE FACTOR AS REGARDS THE SCIENTIFIC CHARACTER OF INSTRUMENTS AND APPARATUS WHICH ARE COMPONENTS OF A UNIT OF EQUIPMENT , WHETHER THOSE INSTRUMENTS AND APPARATUS , VIEWED IN THEMSELVES , SERVE SCIENTIFIC PURPOSES , PARTICULARLY IN THE LIGHT OF THEIR OWN CHARACTERISTICS AND THE FUNCTIONS ( OR PARTS OF FUNCTIONS ) PERFORMED BY THEM , OR IS THEIR SCIENTIFIC CHARACTER ESTABLISHED BY THE MERE FACT THAT THE UNIT OF EQUIPMENT OF WHICH THEY FORM PART IS SCIENTIFIC AND THAT , SINCE THEY ARE SPECIFIC COMPONENTS OF THAT UNIT , THEY CAN BE EMPLOYED ONLY IN CONJUNCTION WITH IT AND THUS , LIKE IT , THEY ARE USED MAINLY OR EXCLUSIVELY FOR SCIENTIFIC RESEARCH?
II.HOW IS ARTICLE 3 ( 2 ) OF REGULATION NO 1798/75 TO BE INTERPRETED?
1.DOES THE PHRASE ' ' REQUIRED FOR THE OPERATION OF SCIENTIFIC INSTRUMENTS AND APPARATUS ' ' MEAN THAT
( A)THE INSTRUMENTS AND APPARATUS ARE INCAPABLE OF FUNCTIONING WITHOUT THE COMPONENT , SPARE PART OR ACCESSORY CONCERNED ; OR IS THE DECISIVE FACTOR WHETHER
( B)THE COMPONENTS , SPARE PARTS OR ACCESSORIES ARE SPECIALLY MADE FOR OR ADAPTED TO THE INSTRUMENTS AND APPARATUS CONCERNED AND ARE