Judgment_paragraph 65 · Portuguese Republic v Transnáutica — Transportes e Navegação SA (C-506/09 P)

65In that connection, it should be recalled that Article 905 of the Implementing Regulation — pursuant to which the Member State to which the authority belongs may apply to the Commission to determine, on the basis of the information placed before it, whether a special situation exists such as to justify the remission of duties — contains a general fairness clause intended to cover the exceptional situation in which a declarant might find himself in comparison with other operators engaged in the same business, where the customs authority has not itself been able, on the basis of the grounds adduced, to take a decision regarding the remission of duties (see C-86/97 Trans-Ex-Import [1999] ECR I-1041, paragraphs 18 to 21, and De Haan, paragraph 52).

Portuguese Republic v Transnáutica — Transportes e Navegação SA (C-506/09 P)

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