Brother International GmbH v Hauptzollamt Gießen (C-26/88)
law://eu/cjeu/1988/c-26-88/para_29@2026-11-15
29The answer to the second question put by the national court must therefore be that the transfer of assembly from the country in which the parts were manufactured to another country in which use is made of existing factories does not in itself justify the presumption that the sole object of the transfer was to circumvent the applicable provisions unless the transfer of assembly coincides with the entry into force of the relevant regulations. In that case, the manufacturer concerned must prove that there were reasonable grounds, other than avoiding the consequences of the provisions in question, for carrying out the assembly operations in the country from which the goods were exported.