21The applicant alleges in the first place that the Council failed to determine the SG & A expenses and the profit margin on the basis of Article 2(6)(iii) of Regulation No 3283/94. Although that regulation was not yet applicable, the institutions were none the less bound by a general principle of equity to apply it in this case in so far as its provisions were more favourable to the applicant than those of the basic regulation (Case 78/77Lührs [1978] ECR 169, paragraph 13, and Case 236/78FNROM [1979] ECR 1819).