Judgment of the Court (Third Chamber) of 26 June 1986. - Nicolet Instrument GmbH v Hauptzollamt Frankfurt am Main - Flughafen. - Reference for a preliminary ruling: Hessisches Finanzgericht - Germany. - Common Customs Tariff - Exemption for scientific apparatus. - Case 203/85.
European Court reports 1986 Page 02049
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
1 . MEASURES ADOPTED BY THE INSTITUTIONS - STATEMENT OF REASONS - OBLIGATIONS - SCOPE AND LIMITS - COMMISSION DECISION REFUSING IMPORTATION FREE OF CUSTOMS DUTIES OF SCIENTIFIC APPARATUS
( EEC TREATY , ART . 190 )
2 . COMMON CUSTOMS TARIFF - IMPORTATION FREE OF CUSTOMS DUTIES - SCIENTIFIC INSTRUMENTS AND APPARATUS - ASSESSMENT OF SCIENTIFIC NATURE - PROCEDURE - RIGHT OF THE PERSON APPLYING FOR DUTY-FREE IMPORTATION TO BE HEARD - NONE
( COUNCIL REGULATION NO 1798/75 ; COMMISSION REGULATION NO 2784/79 , ART . 7 ( 2 ))
Summary
1 . ALTHOUGH IT IS TRUE THAT THE STATEMENT OF REASONS REQUIRED BY ARTICLE 190 OF THE TREATY MUST DISCLOSE IN A CLEAR AND UNEQUIVOCAL FASHION THE REASONING FOLLOWED BY THE COMMUNITY AUTHORITY WHICH ADOPTED THE MEASURE IN QUESTION IN SUCH A WAY AS TO MAKE THE PERSONS CONCERNED AWARE OF THE REASONS FOR THE MEASURE AND THUS ENABLE THEM TO DEFEND THEIR RIGHTS , AND TO ENABLE THE COURT TO EXERCISE ITS SUPERVISORY JURISDICTION , THE AUTHORITY IS NOT REQUIRED TO GIVE DETAILS OF ALL RELEVANT FACTUAL AND LEGAL ASPECTS . THE QUESTION WHETHER THE STATEMENT OF THE REASONS ON WHICH A DECISION IS BASED MEETS THOSE REQUIREMENTS MUST BE ASSESSED WITH REGARD NOT ONLY TO ITS WORDING BUT ALSO TO ITS CONTEXT AND TO ALL THE LEGAL RULES GOVERNING THE MATTER IN QUESTION .
THUS , ALTHOUGH THE STATEMENT OF THE REASONS ON WHICH IT IS BASED IS SOMEWHAT LACONIC , A COMMISSION DECISION REFUSING TO PERMIT IMPORTATION FREE OF CUSTOMS DUTIES OF SCIENTIFIC APPARATUS MAY BE REGARDED AS SATISFYING THE REQUIREMENTS OF ARTICLE 190 OF THE TREATY IF IT IS ADDRESSED TO THE MEMBER STATES WHICH TOOK PART IN ITS DRAFTING THROUGH THE MEETINGS OF THE GROUP OF EXPERTS OF THE COMMITTEE ON DUTY-FREE ARRANGEMENTS AND CONTAINS THE INDISPENSABLE ELEMENTS WHICH PERMIT PERSONS CONCERNED TO DETECT POSSIBLE IRREGULARITIES CASTING DOUBT ON ITS VALIDITY .
2 . ARTICLE 7 ( 2 ) OF REGULATION NO 2784/79 LAYING DOWN PROVISIONS FOR THE IMPLEMENTATION OF REGULATION NO 1798/75 ON THE IMPORTATION FREE OF COMMON CUSTOMS TARIFF DUTIES OF EDUCATIONAL , SCIENTIFIC OR CULTURAL MATERIALS PROVIDES NEITHER FOR THE PARTICIPATION OF THE PERSON APPLYING FOR DUTY-FREE IMPORTATION IN THE EXAMINATION CARRIED OUT BY THE EXPERTS FROM THE MEMBER STATES WITHIN THE FRAMEWORK OF THE COMMITTEE ON DUTY-FREE ARRANGEMENTS NOR FOR ANY RIGHT ON HIS PART TO BE HEARD BEFORE THE COMMISSION ADOPTS THE DECISION ESTABLISHING WHETHER OR NOT THE INSTRUMENT OR APPARATUS FULFILS THE CONDITIONS REQUIRED FOR ADMISSION FREE OF CUSTOMS DUTIES .
Parties
IN CASE 203/85
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC