.
92 IT SHOULD BE OBSERVED FIRST OF ALL THAT SINCE THE 1978 PRICE AGREEMENT IN NO WAY CONSTITUTED THE IMPLEMENTATION OF THE 1976 SSI MASTER AGREEMENT THE APPLICANTS CANNOT BE HEARD TO ARGUE THAT THEY BELIEVED IN GOOD FAITH THAT THE NOTIFICATION OF THE MASTER AGREEMENT COVERED THE PRICE AGREEMENT .
93 SECONDLY , THE DOMESTIC NATURE OF THE PRICE AGREEMENTS CANNOT BE REGARDED AS AN EXTENUATING CIRCUMSTANCE SINCE THE AGREEMENTS WERE LIKELY TO AFFECT TRADE BETWEEN MEMBER STATES .
94 THIRDLY , EVEN IF ENCOURAGEMENT ON THE PART OF THE AUTHORITIES CAN BE HELD TO CONSTITUTE AN EXTENUATING CIRCUMSTANCE , IT IS SUFFICIENT TO STATE THAT IN THIS CASE THE AUTHORITIES DID NOT ENCOURAGE THE APPLICANTS TO ENTER INTO THE AGREEMENTS RESTRICTING COMPETITION FOUND TO BE ILLEGAL BY THE COMMISSION .
95 FOURTHLY , IT APPEARS FROM PARAGRAPH 167 OF THE CONTESTED DECISION THAT THE COMMISSION TOOK INTO ACCOUNT THE DURATION OF THE INFRINGEMENTS . WHILE RECOGNIZING THAT THE PRICE AGREEMENTS WERE EACH CONCLUDED FOR A FAIRLY SHORT PERIOD , THE COMMISSION CORRECTLY EMPHASIZED THAT THEY APPLIED PRECISELY TO THE PERIOD DURING WHICH PRICE COMPETITION WAS POSSIBLE . THEIR BRIEF PERIOD OF VALIDITY CANNOT THEREFORE BE REGARDED AS AN EXTENUATING CIRCUMSTANCE .
96 FINALLY , WITH REGARD TO THE APPLICABLE LEGISLATION , THE COMMISSION STATED THAT THAT LEGISLATION RESTRICTED THE PARTIES ' FREEDOM OF ACTION TO A CERTAIN EXTENT BUT DID NOT ELIMINATE IT , AND THAT IT TOOK THAT FACT INTO ACCOUNT IN SETTING THE AMOUNT OF THE FINES . THERE IS NO REASON TO INTERFERE WITH ITS ASSESSMENT ON THIS ISSUE .
97 A NUMBER OF APPLICANTS ALSO PUT FORWARD SPECIAL EXTENUATING CIRCUMSTANCES . PHILIP MORRIS HOLLAND AND BRITISH-AMERICAN TOBACCO STATE THAT THEY ENDEAVOURED TO ADAPT THE STRUCTURE OF THE SSI SO AS TO MAKE IT COMPATIBLE WITH COMPETITION LAW . IT WAS THANKS TO THEIR EFFORTS THAT THE 1976 MASTER AGREEMENT WAS SIGNED AND NOTIFIED TO THE COMMISSION . NIEMEYER EMPHASIZES THAT ITS SHARE OF THE NETHERLANDS MARKET HAS SIGNIFICANTLY DECREASED IN THE LAST FEW YEARS . FINALLY , REYNOLDS ARGUES THAT IT ENTERED THE NETHERLANDS MARKET ONLY LATER AND BELIEVED IN GOOD FAITH THAT IT COULD LAWFULLY PARTICIPATE IN THE AGREEMENTS WHICH EXISTED IN THE TOBACCO SECTOR .
98 THE ARGUMENT OF PHILIP MORRIS HOLLAND AND BRITISH AMERICAN TOBACCO CANNOT BE ACCEPTED . THEY WERE FINED NOT BECAUSE OF THEIR PARTICIPATION IN THE SSI MASTER AGREEMENT BUT BECAUSE THEY TOOK PART IN THE 1974 , 1975 AND 1978 PRICE AGREEMENTS . CONSEQUENTLY , THE FACT THAT THEY TRIED TO BRING THE STRUCTURE OF THE SSI INTO CONFORMITY WITH COMPETITION LAW IS IRRELEVANT .
99 CONTRARY TO NIEMEYER ' S ARGUMENT , THE COMMISSION TOOK INTO CONSIDERATION THE MARKET SHARE OF THE VARIOUS FIRMS . IT APPEARS FROM THE DOCUMENTS BEFORE THE COURT THAT THE AMOUNT OF EACH FINE CONSTITUTES A PERCENTAGE OF THE TURNOVER IN 1981 OF EACH UNDERTAKING ON WHICH A FINE WAS IMPOSED . THE TURNOVER OF EACH FIRM REFLECTS ITS MARKET