Opinion of Advocate General Saugmansgaard in the case X BV.
1. Article 145(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92, read in the light of Article 29 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that it applies, inter alia, when the seller of a vehicle grants the purchaser, under a contractual warranty obligation provided for in the sale contract, a price reduction in the form of reimbursement of the costs incurred by the purchaser in remedying a manufacture-related risk that that vehicle may become defective in use, such that it does not have the degree of safety which may reasonably be expected of it.
2. Article 145(3) of Regulation No 2454/93 is invalid.