FAMILIAR WITH THEIR PRACTICES . SINCE THE INSPECTOR HAS AVAILABLE , ON THE BASIS OF VOUCHERS , ALL NECESSARY INFORMATION RELATING TO THE QUANTITIES AND NATURE OF THE AVAILABLE RAW MATERIALS AND THE QUANTITIES AND THE NATURE OF THE PRODUCTS LEAVING THE PREMISES , IT IS MAINTAINED THAT HE HAS EVERY OPPORTUNITY TO RETRACE THE ENTIRE PROCESSING CYCLE FROM THE ARRIVAL OF THE RAW MATERIALS TO THE DEPARTURE OF THE FINISHED PRODUCTS .
7 THE GERMAN GOVERNMENT CONCEDES THAT , UNDER THIS SYSTEM AND AT THE TIME IN QUESTION , THE UNDERTAKINGS CONCERNED DID NOT GIVE WRITTEN NOTICE IN ADVANCE OF DENATURING OPERATIONS TO THE COMPETENT AGENCY . HOWEVER , IN RELIANCE ON ARTICLE 10 OF REGULATION NO 990/72 IT SUBMITS THAT THE COMMUNITY RULES LEFT TO THE MEMBER STATES THE TASK OF ARRANGING SUPERVISION MEASURES . IN RELATION TO THAT PROVISION , ARTICLE 3 ( 2 ) OF THE REGULATION HAS , IT IS SUBMITTED , ONLY AN AUXILIARY FUNCTION AND REQUIRES UNDERTAKINGS TO GIVE CERTAIN INFORMATION ONLY IN SO FAR AS THAT INFORMATION IS INDISPENSABLE TO THE CARRYING OUT OF EFFECTIVE SUPERVISION .
8 IT SHOULD BE RECALLED AT THE OUTSET THAT THE FUNCTION OF A COMMISSION DECISION RELATING TO THE CLEARANCE OF ACCOUNTS IN RESPECT OF EXPENDITURE FINANCED BY THE EAGGF IS TO ESTABLISH WHETHER THE EXPENDITURE WAS INCURRED BY THE NATIONAL AUTHORITIES IN ACCORDANCE WITH COMMUNITY PROVISIONS . IN CASES WHERE COMMUNITY RULES AUTHORIZE PAYMENT OF AID ONLY ON CONDITION THAT CERTAIN FORMALITIES RELATING TO PROOF OR SUPERVISION ARE OBSERVED , AID PAID IN DISREGARD OF THAT CONDITION IS NOT IN ACCORDANCE WITH COMMUNITY LAW AND THE EXPENDITURE INCURRED THEREIN MAY NOT , IN PRINCIPLE , BE CHARGED TO THE EAGGF .
9 IN ORDER TO ENSURE EFFECTIVE SUPERVISION OF THE PROPER CONDUCT OF DENATURING OPERATIONS AND TO PREVENT THE SAME PRODUCT FROM BENEFITING MORE THAN ONCE FROM THE AID , REGULATION NO 990/72 PROVIDES FOR ON-THE-SPOT CHECKS ON DENATURING UNDERTAKINGS . IN ORDER TO ENABLE DENATURING TO BE SUPERVISED ON THE PREMISES , ARTICLE 3 ( 2 ) OF THE REGULATION REQUIRES UNDERTAKINGS CARRYING OUT DENATURING TO GIVE CERTAIN INFORMATION TO THE COMPETENT NATIONAL AGENCY BEFORE PROCEEDINGS WITH THE DENATURING . WHEN ARTICLE 10 OF THE REGULATION PROVIDES THAT MEMBER STATES SHALL TAKE ALL MEASURES ' ' NECESSARY TO ENSURE THAT THE PROVISIONS LAID DOWN IN THIS REGULATION ARE COMPLIED WITH ' ' , IT REFERS TO COMPLIANCE WITH ALL THE PROVISIONS OF THE REGULATION , INCLUDING ARTICLE 3 .
10 IN THESE CIRCUMSTANCES IT IS NOT NECESSARY TO CONSIDER THE SOUNDNESS OF THE GERMAN GOVERNMENT ' S ARGUMENT THAT THE SUPERVISION SYSTEM SET UP IN THE FEDERAL REPUBLIC IS MORE EFFECTIVE THAN THAT PROVIDED FOR IN ARTICLE 3 OF REGULATION NO 990/72 . IN FACT , THE PROVISIONS OF COMMUNITY REGULATIONS MUST BE UNIFORMLY APPLIED IN ALL THE MEMBER STATES AND HAVE , SO FAR AS POSSIBLE , THE SAME EFFECT THROUGHOUT THE TERRITORY OF THE COMMUNITY . THE POSITION IS NO DIFFERENT WHERE