13Mr Fekete brought an administrative appeal against that decision before the second instance customs authority, arguing that as the vehicle in question belonged to a foundation it entered the territory of the European Union without formalities pursuant to the convention known as the ‘Istambul Convention’ approved by Council Decision 93/329/EEC of 15 March 1993 concerning the conclusion of the Convention on Temporary Admission and accepting its annexes (OJ 1993 L 130, p. 1). Moreover, he maintains that the customs authority was wrong to base its refusal to grant total relief from import duties on the lack of a contract of employment within the meaning of Article 561(2) of the implementing regulation. As he did not have a contract of employment, the authority only had to verify whether the private use of the vehicle had been ‘otherwise authorised by the owner’ within the meaning of that provision. In that connection, Mr Fekete produced an authorisation from the chairman of the board of the Együtt Afrikáért foundation authorising him to use and drive the vehicle belonging to that foundation. In any event, Mr Fekete took the view that he should have been considered to be an employee of that foundation on the basis of the work he did within it, even if he could not be classified as such according to the rules of national law.
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