30The Commission argues, first, that the remedy available under German law to challenge the validity of the reassessment notices of 23 April and 30 June 1992 bars the applicant from relying on Article 13 of Regulation No 1430/79, as a general equitable provision (see Case 283/82Schoellershammer ν Commission [1983] ECR 4219, paragraph 7, and Cerealmangimi, cited above, paragraph 10). Where such a remedy is available, there is no need to seek a decision on equitable grounds (see Cerealmangimi, paragraph 17).