Дело C-251/00: Ilumitrónica, Заключение от 24 януари 2002 г.

1) Is it permissible to require payment of the customs debt by importers who, acting in good faith and with due care, processed their declarations, over a number of years, unaware of any irregularities which were known to either the Turkish or Community authorities?
2) Since the Turkish authorities were aware of the inaccuracy of the content of the ATR certificates, which they authenticated, is there no possibility of making the Turkish State liable for payment of the customs debt?
3) Since the Commission suspected or was aware of the conduct of the Turkish authorities, referred to in point 2 above, was the Commission under a duty to warn the Community operators?
4) Is breach of that possible duty such as to exonerate the (customs) declarants from liability where during all those years they acted in good faith in respect of the contents of their declarations?
5) Is the decision of the Commission and of the Portuguese customs authorities, on the advice of the former, to proceed to post-clearance recovery of the import duties valid without previously putting in motion the procedure provided for by Articles 22 and 25 of the EEC/Turkey Association Agreement (signed in Brussels on 23 November 1970)?