Opinion of Mr Advocate General Van Gerven delivered on 10 November 1993

1 Original language: Dutch.

2 Regulation laying down detailed rules for the application of the additional levy referred to in Article 5c of Regulation (EEC) No 804/68 (OJ 1984 L 132, p. 11).

3 Regulation amending for the tenth time Regulation (EEC) No 1371/84 laying down detailed rules for the application of the additional levy referred to in Article 5c of Regulation (EEC) No 804/68 in the milk and milk products sector (OJ 1985 L 288, p. 10).

4 Regulation laying down detailed rules for the application of the additional levy referred to in Article 5c of Regulation (EEC) No 804/68 (OJ 1988 L 139, p. 12).

5 Regulation amending Regulation (EEC) No 804/68 on the common organization of the market in milk and milk products (OJ 1984 L 90, p. 10).

6 OJ, English Special Edition (1968) I, p. 176.

7 The terms producer and purchaser are defined in Article 12(c) and (e) of Council Regulation (EEC) No 857/84 of 31 March 1984, cited in footnote 8 below.

8 A number of producers who did not succeed in obtaining a retroactive increase in their reference quantities on account of special circumstances have brought an action before the Finanzgericht against the Hauptzollamt's decision. However, it is not those cases — a number of which have, according to the order for reference, already been dismissed by the Finanzgericht — which led to the submission of the questions now before the Court.

9 OJ 1984 L 90, p. 13.

10 Regulation amending Regulation (EEC) No 857/84 adopting general rules for the application of the levy referred to in Article 5c of Regulation (EEC) No 804/68 in the milk and milk products sector (OJ 1985 L 137, p. 12).

11 Admittedly, Article 1(7) of Regulation No 1305/85 added a second subparagraph to Article 9(2), which is not relevant for the purposes of the answer to the questions in these proceedings.

12 Already cited in footnote 3.

13 BGBl. 1984, I, p. 720.

14 According to the Commission, the most recent amendment was made on 24 April 1991 (BGBl., 1991, I, p. 1034).

15 The Hauptzollamt has not submitted either written or oral observations to the Court.

16 Compare with Article 10 of Regulation No 857/84, which concerns formula B and refers exclusively to a purchaser liable for the levy.

17 The version of Article 12 of Regulation No 1371/84 amended by Regulation No 3005/85 contains no other corresponding provisions. That makes sense, since the changeover from quarterly to annual levies rendered the final account in question superfluous.

18 Judgments in Case 38/70 Deutsche Tmdtix [1971] ECR 145, at paragraph 10; Case 92/78 Simmenthal [1979] ECR 777, at paragraph 70 et seq.; Case 46/86 Romkes [1987] ECR 2671, at paragraph 16. For a recent example of an implementing regulation being examined in the light of a basic regulation, see the judgment in Case C-217/91 Spain v Commission [1993] ECR 1-3923, at paragraphs 19 to 27.

19 Case C-90/92 [1993] ECR 1-3569, at paragraph 11.

20 Order for reference, p. 6.

21 [1989] ECR 2965, at paragraphs 22 to 25. Followed in the judgment ¡n Case C-326/88 Hansen [1990] ECR 1-2911, at paragraph 17, and in the order in Case C-2/S8 Zwartveld [1990] ECR 1-3365, at paragraph 17.

22 The Treaty on European Union has expressly incorporated that principle in the new Article 209A of the EEC Treaty. See also Article Kl(5) of the Treaty on European Union, in which the Member States undertake to regard combatting fraud on an international scale as a matter of common interest with a view to closer cooperation in the fields of justice and home affairs.

23 Regulation on the financing of the common agricultural poGcy (OJ, English Special Edition 1970 (I), p. 218). The measures which constitute intervention within the meaning of Article 3(1) were initially summarized in the annex to Council Regulation (EEC) No 1883/78 of 2 August 1978 laying down generai rules for the financing of interventions by the European Agricultural Guidance and Guarantee Fund, Guarantee Section (OJ 1978 L 216, p. 1). Council Regulation (EEC) No 1716/84 of 18 June 1984 amending Regulation (EEC) No 1883/78 (OJ 1984 L 163, p. 1) replaced that annex. Since then, the additional levy has been referred to under point 1 in X. Milk and milk products. C. Other measures.

24 Footnote 17 above.