HAVING REGARD TO THE SPECIAL NATURE OF THE PRODUCTS IN QUESTION , HAD NECESSARILY TO HAVE RECOURSE , SO AS TO ENSURE THAT THE RULES WERE PRACTICABLE , TO APPROXIMATE AND FLAT-RATE METHODS OF FIXING . FURTHER , IT APPEARS FROM THE ANSWERS TO THE SECOND AND THIRD QUESTIONS THAT THE SCOPE OF REGULATION NO 166/64 AND REGULATION NO 171/64 MUST IN NO CASE BE EXTENDED TO COVER ABUSIVE PRACTICES OF AN EXPORTER IN TAKING ADVANTAGE OF THE FLAT-RATE ASSESSMENT IN CALCULATING THE REFUNDS ESPECIALLY AS AT THE TIME IT WAS NOT A QUESTION OF ADOPTING A COMPREHENSIVE SET OF RULES BUT ONLY OF CREATING A FRAME-WORK WITHIN WHICH THE NATIONAL AUTHORITIES WERE TO REGULATE THE MARKET FOR THE PRODUCTS IN QUESTION AT THEIR OWN DISCRETION .
22 IN THESE CIRCUMSTANCES THE VALIDITY OF REGULATION NO 166/64 IS NOT OPEN TO CHALLENGE .
Decision on costs
COSTS
23 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE HESSISCHES FINANZGERICHT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT ( SECOND CHAMBER )
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE HESSISCHES FINANZGERICHT BY ORDER DATED 1 DECEMBER 1976 , HEREBY RULES :
1 . REGULATION NO 171/64 OF THE COMMISSION OF 30 OCTOBER 1964 LAYING DOWN THE CONDITIONS FOR THE GRANT OF REFUNDS ON THE EXPORT TO THIRD COUNTRIES OF CERTAIN CLASSES OF COMPOUND FEEDING-STUFFS APPLIES ALSO TO FEEDING-STUFFS NOT CONTAINING POWDERED MILK .
2 . APART FROM COMPOUND FEEDING-STUFFS CONTAINING NOT LESS THAN 50 % BY WEIGHT OF POWDERED MILK , A REFUND ON THE EXPORT OF A COMPOUND FEEDING-STUFF ON THE BASIS OF REGULATION NO 166/64 OF THE COUNCIL OF 30 OCTOBER 1964 ON THE SYSTEM APPLICABLE TO CERTAIN CLASSES OF COMPOUND ANIMAL FEEDING-STUFFS AND REGULATION NO 171/64 OF THE COMMISSION CAN BE GRANTED ONLY WHERE CEREALS OR PRODUCTS TO WHICH REGULATION NO 19 OF THE COUNCIL ON THE PROGRESSIVE ESTABLISHMENT OF A COMMON ORGANIZATION OF THE MARKETS IN CEREALS APPLIES ARE IN FACT CONTAINED IN THE MIXTURE IN SIGNIFICANT PROPORTIONS .
3 . FOR THE PURPOSES OF APPLYING THE COEFFICIENTS LAID DOWN BY ANNEX A TO REGULATION NO 166/64 THE STARCH CONTENT OF THE PREPARATIONS REFERRED TO THEREIN MUST BE CONSIDERED IN THE LIGHT OF THE COMPOUND FEEDING-STUFF AS A WHOLE AND NOT SIMPLY WITH REGARD TO THE INGREDIENTS TO WHICH REGULATION NO 19 WAS APPLICABLE .
4 . CONSIDERATION OF THE FIFTH QUESTION HAS DISCLOSED NO FACTOR OF SUCH A KIND AS TO AFFECT THE VALIDITY OF REGULATION NO 166/64 OF THE COUNCIL .