b) Kan anmodningen om forlængelse — i stedet for at henvise til anmeldelser, der nærmere skal opregnes — også generelt fremsættes for alle anmeldelser, der skal foretages i en bestemt periode (i nærværende sag på flere måneder), idet der som begrundelse henvises til særlige problemer for virksomheden i denne periode (f.eks. pludselig sygdom blandt medarbejdere eller disses feriefravær, indkøring af nye medarbejdere, problemer med anvendelsen af et databehandlingssystem, der er udviklet til told afregning, ekstraordinær arbejdsbyrde som følge af, at der i forbindelse med passiv forædling foretages afskrivninger, der egentlig skulle være foretaget af toldmyndighederne), uden at der foreligger åbenbar forsømmelighed i gennemførelsesforordningens artikel 859, andet leds forstand?
Is it permissible for an application for an extension to relate not to declarations to be listed individually but instead globally to all declarations to be made within a given period (in this case, several months), where reference is made, by way of justification, to special problems existing during that period in the applicant's business (for example, the fact that employees have suddenly fallen ill or have been absent on leave, the induction of new employees, problems with the application of a data processing system developed for the purposes of carrying out customs formalities or, in cases involving outward processing, the excessive work involved in the preparation of attributions which should in fact have been prepared by the customs authorities), without obvious negligence arising under the second indent of Article 859 of the implementing Regulation?