.
7NOR COULD THE LEVEL OF THE EXPORT TAX SURPRISE INFORMED CIRCLES , SINCE AT THE TIME WHEN REGULATION NO 348/76 WAS ADOPTED IMPORT SUBSIDIES WERE ALREADY BEING GRANTED BY SEVERAL NON-MEMBER COUNTRIES , SUCH AS SWEDEN WHICH APPEARS TO HAVE GRANTED SUBSIDIES UP TO THE EQUIVALENT OF 18 UNITS OF ACCOUNT PER 100 KG .
IN ORDER TO NEUTRALIZE THE EFFECT OF SUCH MEASURES , THE COMMUNITY TAX HAD TO BE FIXED AT AN EVEN HIGHER LEVEL , SO THAT A RATE OF 25 UNITS OF ACCOUNT PER 100 KG CANNOT BE REGARDED AS EXCESSIVE .
8PURSUANT TO ARTICLE 1 ( 2 ) OF REGULATION NO 348/76 , THE COMMISSION AUTHORIZED MEMBER STATES BY ITS REGULATION NO 890/76 TO EXEMPT FROM THE EXPORT TAX ' EXPORTS . . . TO THE NON-MEMBER COUNTRIES OR TERRITORIES LISTED IN THE ANNEX HERETO EFFECTED BEFORE 3 MAY 1976 , PROVIDED THAT SUCH EXPORTS ARE EFFECTED PURSUANT TO CONTRACTS CONCLUDED BEFORE 17 FEBRUARY 1976 ' .
ACCORDING TO THE PREAMBLE , THAT PROVISION WAS ADOPTED ON THE BASIS THAT IT WAS NECESSARY ' TO PERMIT MEMBER STATES TO MAINTAIN CERTAIN TRADITIONAL TRADE FLOWS ' AND THAT ' THERE IS NO RISK THAT THE QUANTITIES WILL EXCEED THESE TRADITIONAL TRADE FLOWS ' .
9THE INTERIM MEASURE THUS ADOPTED CAN ALSO NOT BE REGARDED AS BEING MORE RESTRICTIVE THAN IS REQUIRED BY THE PRINCIPLE OF THE PROTECTION OF LEGITIMATE EXPECTATION , SINCE ONLY TRADERS WHO HAD BEEN RELYING UPON THE CONTINUED EXISTENCE OF WELL-ESTABLISHED , CUSTOMARY ECONOMIC RELATIONS COULD HAVE HAD ANY SUCH EXPECTATION .
IT HAS NOT BEEN ALLEGED THAT SWEDEN IS ONE OF THE NON-MEMBER COUNTRIES WITH WHICH THERE ARE TRADITIONAL EXPORT FLOWS IN POTATOES AND THAT IT SHOULD THEREFORE HAVE BEEN MENTIONED IN THE ANNEX TO REGULATION NO 890/76 .
10THEREFORE THE APPROPRIATE ANSWER IS THAT CONSIDERATION OF THE FIRST QUESTION RAISED HAD DISCLOSED NO FACTOR OF SUCH A KIND AS TO AFFECT THE VALIDITY OF REGULATIONS NO 348/76 AND NO 890/76 .
11QUESTION 2 ( A ) ASKS WHETHER , FOR THE PURPOSE OF CONVERTING THE TAX ON EXPORTS EXPRESSED IN UNITS OF ACCOUNT , THE EXCHANGE RATE APPLICABLE TO CUSTOMS DUTY IN PART I , TITLE 1 , C . 3 OF REGULATION NO 950/68 OF THE COUNCIL OF 28 JUNE 1968 ON THE COMMON CUSTOMS TARIFF , ( JO , L 172 ) OR THE EXCHANGE RATE SPECIFIED IN REGULATION NO 475/75 OF THE COUNCIL OF 27 FEBRUARY 1975 ON THE EXCHANGE RATES TO BE APPLIED IN AGRICULTURE ( OJ L 52 , P . 28 ) IS TO BE APPLIED .
THE REASON FOR THE QUESTION IS THAT AT THE MATERIAL TIME THE EXCHANGE RATE APPLICABLE UNDER REGULATION NO 950/68 WAS SLIGHTLY HIGHER THAN THE EXCHANGE RATE APPLICABLE UNDER REGULATION NO 475/75 FOR INSTRUMENTS RELATING TO THE COMMON AGRICULTURAL POLICY .
12REGULATION NO 348/76 DOES NOT CONTAIN ANY EXPRESS PROVISION AS TO THE EXCHANGE RATE TO BE APPLIED FOR THE PURPOSE OF CONVERTING INTO NATIONAL CURRENCY THE TAX