Keywords

Summary



Keywords

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1. Agriculture - Common organization of the markets - Cereals - Sugar - Isoglucose - Determination of the quantities produced for the purpose of (a) calculation of the amounts to be repaid in respect of refunds for the production of starch and (b) application of the system of production quotas and levies in the sugar sector - Recourse to different calculation methods justified by the existence of processes whereby isoglucose undergoes successive isomerizations

(Commission Regulation No 1761/77, as amended by Regulation No 3609/84, and Commission Regulation No 1443/82, as amended by Regulation No 434/84)

2. Agriculture - Common organization of the markets - Sugar - Production quotas - Isoglucose production - Meaning - Successive isomerizations of isoglucose - Included - Condition - Increase in sweetening power

(Council Regulation No 1785/81; Commission Regulation No 1443/82 Art. 2(1), as amended by Regulation No 434/84)

3. Agriculture - Common organization of the markets - Sugar - Production quotas - Scope of application - Isoglucose used as an intermediate product - Included

(Council Regulation No 1785/81, Arts 24 and 31)

Summary

1. The determination of the quantity of isoglucose produced pursues different objectives under the common organization of the markets in cereals from those pursued under the common organization of the markets in sugar. In the cereals sector, that quantity is only one factor which makes it possible to determine the quantity of cereals converted into starch and thus to establish the amount of the production refund advanced, which pursuant to Regulation No 1761/77 must be repaid if that starch is converted into isoglucose. Accordingly, the production which it is necessary to determine is that corresponding to the first processing of cereal products, without account being taken of the quantities subsequently obtained by successive isomerizations. In the sugar sector, on the other hand, the system of production quotas and levies designed to finance the disposal of surplus sweeteners requires determination of the quantity of isoglucose yielded by each isomerization. It is necessary to ensure that the participation by the manufacturers of isoglucose with a high fructose content in the financing of the surpluses is not based only on the quantities obtained on completion of the successive isomerizations even though the final product has much greater sweetening power than sugar and thus gives rise to additional surpluses in that sector.

It follows that the method of recording isoglucose production for the purposes of determining the production refunds to be repaid by isoglucose producers pursuant to Commission Regulation No 1761/77 laying down rules for the application of Regulation No 2742/75, as amended by Commission Regulation No 3609/84 of 20 December 1984, does not have to be the same as the method of calculating isoglucose production for the purposes of ensuring observance of quotas and determining the levies payable pursuant to Commission Regulation No 1443/82 laying down detailed rules for the application of the quota system in the sugar sector, as amended by Regulation No 434/84.

2. Article 2(1) of Regulation No 1443/82, as amended by Regulation No 434/84, is to be interpreted as meaning that at each successive isomerization of glucose syrup with a content by weight in the dry state of at least 10% fructose after the first isomerization there is a production of isoglucose subject to the quota system laid down by Council Regulation No 1785/81 on the common organization of the markets in the sugar sector, if the effect of the successive isomerizations is to increase the fructose content of the final product.

3. Article 24 of Council Regulation No 1785/81 introducing a quota system in the sugar sector is to be interpreted as meaning that isoglucose quotas apply also to isoglucose used as an intermediate product, that is to say, as a product which is used in the manufacture of another product destined for sale and which disappears in the manufacturing process.