Opinion of Mr Advocate General Mayras

Mr President,

Members of the Court,

The present reference to the Court for a preliminary ruling, made by one of the Juges d'Instruction [Examining Magistrates] of the Tribunal de Grande Instance [Court of First Instance], Paris, concerns the interpretation of the Commission regulations fixing the export refunds for beef and veal for the period between 27 August 1974 and 8 April 1975.

I —. During that period the Multi-Agra company, whose registered office is in Paris, exported 31 consignments of frozen boned or boneless beef or veal to Greece. In 30 of the 31 customs declarations relating to the exports it was stated in the accompanying specifications that the goods consisted of boned or boneless cuts excluding the cheeks, the offals, the thin flanks and the shin, packaged separately. Export refunds were granted in respect of the exports on the basis of the specification accepted, as provided for under successive regulations.

II —. As the Commission correctly observed the wording of the question calls for a preliminary comment concerning the reference made therein to the Common Customs Tariff.

III —. The latter relies on an analysis of the actual wording of the disputed provision, the meaning of which he considers to be clearly that which be suggests. Conversely, for the Commission the same literal analysis leads without a doubt to the view held by it.

IV —. It would appear that the same is true of the Commission's arguments based on the general logic of the rules concerning export refunds for beef and veal.

V —. In the circumstances only arguments based on the purpose of the rules concerning the granting of export refunds for beef and veal can give us the reply to the question which had been asked.

I am therefore of the opinion that the Court should reply as follows to the question which has been referred to it by one of the Examining Magistrates of the Tribunal de Grande Instance, Paris:

The description of goods under subheading ex 02.01 A II (a) 2 (dd) ex 22 in the annexes to the Commission regulations fixing the export refunds for beef and veal applicable between August 1974 and April 1975 should be interpreted as restricting the granting of export refunds to cuts of frozen meat, boned or boneless and packaged separately, to the exclusion of cheeks, thin flanks and shin.

1 Translated from the French.

2 Translator's note: In Regulation No 2538/74 joues in the French version appears as chaps in the English version.

3 Translator's note: In Regulation No 2538/74 joues in the French version appears as chaps in the English version.