Opinion of Mr Advocate General Mancini

Mr President,

Members of the Court,

1. These proceedings concern a reference for a preliminary ruling by the Finanzgericht [Finance Court] Baden-Württemberg in a dispute pending before it between Deutsche Forschungs- und Versuchsanstalt für Luft- und Raumfahrt [German Aerospace Research and Testing Institute], Cologne, (hereinafter referred to as the Institute) and the Hauptzollamt [Principal Customs Office] Stuttgart-West. In particular, the Finanzgericht asks the Court to rule on the validity and effect of a Commission decision concerning the importation of educational, scientific or cultural materials free of Common Customs Tariff duties.

2. The order for reference is extremely short. The Finanzgericht's doubts as to the validity of the contested decision are — as it states — based on formal and substantive grounds and are founded on the Court's judgment of 17 March 1983 in Case 294/81 (Control Data [1983] ECR 911). In any event it wishes to know whether the decision applies to all Hewlett Packard-Digital Signal Analyzer, Model 5420 A apparatuses or only to the apparatus of that type which is the subject of an application submitted by the Federal Republic of Germany on 18 June 1982.

3. Let us now consider the first question. It may be noted that neither the plaintiff in the main proceedings nor the Finanzgericht states clearly why there is any doubt as to the validity of the decision. As has been stated, however, it is clear from the order that the Finanzgericht considers that that decision contains formal defects and errors of law and, in particular, that it infringes the rules which define the scientific nature of an apparatus. The Finanzgericht's reference to the judgment in Control Data can be read only in that sense.

4. In Question 2 the Finanzgericht seeks to establish the effect of the Commission's decisions concerning exemption from customs duties. Such measures are adopted pursuant to Article 7 (6) of Regulation (EEC) No 2784/79 (Official Journal 1979, L 318, p. 32). They are notified to all the Member States within two weeks of their adoption and they are published in the Official Journal (L Series).

5. In the light of the foregoing considerations, I propose that in reply to the questions referred to it by the Finanzgericht Baden-Württemberg by an order of 15 March 1984 in the proceedings between Deutsche Forschungs- und Versuchsanstalt für Luft- und Raumfahrt, Cologne, and Hauptzollamt Stuttgart-West, the Court should state as follows:

1 Translated from the Italian.