25According to the defendant, a comparison with the practice in other institutions is of no relevance. If the Court of First Instance considers that the Court of Auditors has applied Regulation No 3947/92 incorrectly, a comparison with the way it is applied in the other institutions will not be necessary. If, conversely, the Court of First Instance considers that the Court of Auditors has applied Regulation No 3947/92 correctly, that will imply that the Court of Justice and the Commission have applied it incorrectly. In the latter case, there would be no question of unequal treatment since, as the Court of First Instance has itself held, the principle of equality must be consistent with the principle of legality (see the judgment of the Court of First Instance in Case T-8/93Huet v Court of Auditors [1994] ECRSC II-365).