63However, it is settled case-law that there is no legal basis in Community law for exemption on equitable grounds from charges due under that law (Case 118/76 Balkan-Import-Export [1977] ECR 1177, paragraphs 7, 8 and 10; Case 299/84 Neumann [1985] ECR 3663, paragraph 24; and Case C-174/89 Hoche [1990] ECR I-2681, paragraph 31). In addition, without prejudice to the special cases expressly provided for by the Community legislature (see, for example, Case C-68/95 T. Port [1996] ECR I-6065, paragraphs 42 and 43), there is no general legal principle in Community law that a Community provision which is in force may not be applied by a national authority if it causes the person concerned hardship which the Community legislature would clearly have sought to avoid if it had envisaged that eventuality when enacting the provision (Neumann, paragraph 33, and Hoche, paragraph 31).
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