Opinion of Advocate General Lenz delivered on 20 April 1993

1 Original language: German.

2 Regulation (EEC) No 2727/75 of the Council of 29 October 1975 on the common organization of the market in cereals (OJ 1975 L 281, p 1).

3 OJ 1986 L 139. p 29

4 First and second recitals in the preamble to Regulation No 1579/86.

5 Article 4(4) of Regulation No 2727/75 as amended by Regu lation No 1579/86.

6 Commission Regulation (EEC) No 2040/86 of 30 June 1986 laying down detailed rules for the application of the co responsibility levy in the cereals sector (OJ 1986 L 173. p. 65).

7 See, in particular, the second subparagraph of Article 1(2) of Regulation No 2040/86 as amended by Regulation No 2572/86 (OJ 1986 L 229, p. 25).

8 Commission Regulation (EEC) No 2529/87 of 21 August 1987 laying down detailed rules for applying the co-responsibility levy in the cereals sector for 1987/88 (OJ 1987 L 240, p. 13).

9 Case C-385/89 Greece v Commission [1992] ECR I-3225; see, in particular, paragraphs 9 to 15.

10 Judgment has not yet been delivered in this case; cf. Opinion of Advocate General Jacobs of 15 December 1992, in particular points 25 to 29.

11 The method adopted by the Commission was not criticized in these cases.

12 Published as Commission Decision 90/664/EEC (OJ 1990 L 359, p. 82).

13 Sec on this point paragraphs 17 to 2C of the application.

14 Regulation (EEC) No 729/70 of the Council of 21 April 1970 on the financing of the common agricultural policy (OJ. English Special Edition 1979 (I), p 218).

15 Report of 30 June 1990, Document VI/220/9C, and Addcn dum 1 of 31 July 1990

16 See on this point paragraphs 21 to 33 of the application.

17 Regulation (EEC) No 1723/72 of the Commission of 26 July 1972 on making up accounts for the European Agricultural Guidance and Guarantee Fund, Guarantee Section (OJ, English Special Edition, Second Series III, p. 109).

18 Paragraphs 34 to 42 of the application.

19 See below, point 18 et seq.

20 See below, point 49 et seq.

21 Joined Cases 15/76 and 16/76 France v Commission [1979] LCR 321, paragraph 28.

22 Case 11/76 Netherlands v Commission [1979] ECR 245, paragraph 8; Case 347/85 United Kingdom v Commission [1988] ECR 1749.

23 Emphasis added.

24 Emphasis added.

25 That is the payments of the expenditure referred to in Articles 2 and 3.

26 Emphasis added.

27 Article 2(1) defines the operators required to pay the levies and provides that on each payment those operators arc to forward a declaration in writing containing certain information to the competent authority.

28 Case 14/88 Italy v Commission [1989] ECR 3677. para graph 20. Case C-10/88 Italy v Commission [1990; ECR I-1229 (summary publication sec paragraph 11 of the full judgment).

29 Case C-8/88 Germany v Commission 11990] ECR I-2321, paragraphs 20, 21 and 22; Joined Cases 258, 337 and 338/87 Italy v Commission [1989] ECR 3359, paragraphs 15 to 18.

30 Case C-30/89 Commission v Irance [1990] ECR I-691, paragraph 23

31 Case C-34/89 Italy v Commission [1990] LCR I-3603.

32 Sec footnote 27.

33 Opinion of Advocate General Van Gcrvcn of 24 January 1990 in Case C-8/88 Germany v Commission [1990] ECR I-2334, points 20, 21 and 22

34 Case C-34/89 Italy v Commission [1990] ECB. I-3603.

35 Paragraph 13.

36 Case C-8/88 (cited in footnote 28), paragraph 23.

37 See above, point 22 et seq.

38 See above, points 35-38.

39 See above, point 32.

40 Sec Case C-8/88 (cited in footnote 28), paragraphs 23 and 28. The Court also applied this principle, implicitly at least, in Case C-281/89 Italy v Commission [1991] ECR I-347: sec paragraphs 19 and 20 in conjunction with the reasoning of Advocate General Mischo in his Opinion of 22 November 1990, at p. 354, points 18 and 19. To my mind the state ment in paragraph 19 of that judgment that the Commis sion must prove an infringement of the rules on the common organization of the agricultural markets, is too far-reaching as a rule and is not supported by the case law cited

41 Case 347/85 United Kingdom v Commission [1988) ECR 1749, paragraph 14.

42 Eor a case where such proof was not possible, sec Joined Cases 15/76 and 16/76 (cited in footnote 20).

43 Case 347/85 United Kingdom v Commission (cited in foot note 40), paragraphs 15 and 16 in conjunction with paragraphs 26. 29, 32 and 33; sec also Case C-334/87 Greece v Commission [1990] ECR I-2875 (summary publication; see paragraph 13 of the full judgment).

44 Case 8/88 (cited in footnote 28).

45 Sec footnote 20.

46 Cited in footnote 40, paragraph 4 of the judgment; in that case the Commission did not even claim the full amounts corresponding to that item, but endeavoured to apportion them fairly.

47 Paragraph 33; emphasis added.

48 Paragraph 19; also at the hearing: p. 24 et scq. of the transcript.

49 Paragraph 4.2.2.2.3. of Addendum 1 to the summary report.

50 Sec appendix 2 to the application and paragraph 23 of the reply.

51 Sec above, points 40 and 41.

52 Sec above, points 42 to 48.

53 Paragraph 9 of the defence.

54 Paragraph 6 of the rejoinder.

55 Paragraph 31 of the reply.

56 65000 tonnes instead of 13000 tonnes.

57 Sec paragraph 30 of the defence and paragraph 19 of the rejoinder.

58 Case C-34/89 Italy v Commission [1990] ECR I-3603, para graph 12.

59 Opinion of 5 December 1978 [1979] ECR 286, at p. 292, left hand column.

60 Annual report concerning the financial year 1989 together with the institutions' replies, OJ 1990 C 313; the extract quoted is from paragraph 4.3.54, of the report, at p. 86.

61 Second subparagraph of paragraph 20 of the defence.

62 Paragraphs 29 and 30 of the defence.

63 Points 35 to 38.

64 Paragraph 4.3.23 of the report.

65 Paragraph 49 of the reply.

66 Annex 3 to the application.

67 Paragraph 47 of the reply.

68 Sec above, points 40 and 41.

69 Paragraph 4.3.23(b) of the report; emphasis added.

70 Sec above, points 35 to 38.

71 Paragraph 4.3.50(a) of the report.

72 OJ 1987 L 182, p. 40

73 Reply, paragraph 49.

74 Last sentence of paragraph 4.3.14 of the report.

75 Moreover, the quantity which gave rise to reimbursement to small producers is, on the basis of the Commission's own figure of 13000 tonnes, considerably lower than the quantity of 49000 tonnes at issue.

76 Case C-313/90 CIRFS v Commission [1993] ECR I-1125, paragraph 45.