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tillämplig mot bakgrund av den utformning som fristerna hade vid tidpunkten för omständigheterna i målet vid den nationella domstolen, det vill säga en frist på två år som börjar löpa från och med den dag en betalningsanmaning framställs till den garanterande sammanslutningen.
the first subparagraph of article 454(3) of commission regulation (eec) no 2454/93 of 2 july 1993 laying down provisions for the implementation of council regulation (eec) no 2913/92 establishing the community customs code does not preclude a guaranteeing association against which proceedings are brought by a member state for payment of customs duties on the basis of the guarantee contract it has concluded with that state in accordance with the customs convention on the international transport of goods under cover of tir carnetsfrom being able to furnish proof of the place where the offence or irregularity was committed, provided that that proof is furnished within the period laid down in that provision, that time-limit being peremptory.
det framgår vidare av kommissionens förklaringar i dess skriftliga svar på domstolens frågor att kommissionens räkenskapsförare bokfört sivu:s betalning av den 23 oktober 1998 på 83 928 ecu såsom betalning i anledning av en betalningsanmaning, i vilken kapitalbeloppet
firstly, the commission did not reply to sivu's letter of 11 june 1997 which might have drawn a reply in the form of acceptance of priority application to the principal.
denna rent interna åtgärd att bokföra betalningen såsom avseende en betalningsanmaning, vars ordalydelse kan förklaras av det faktum att den totala fordran inklusive ränta inte var bestämd när betalningsanmaningen utfärdades, kan inte anses utgöra ett medgivande till att låta en delbetalning i första hand avse kapitalbeloppet.
however, that purely internal operation in respect of an order for recovery whose wording can be explained by the fact that the sum due as interest had not been settled at the time when the order was issued cannot be regarded as acquiescence to a request that a part payment should be applied in priority to the principal.