THE ASSERTION THAT THE SCHEME MADE PROVISION FOR OPERATORS ACTUALLY TO BE ABLE TO PASS ON THE CHARGE IMPOSED ON THEM TO SUBSEQUENT STAGES OF THE ECONOMIC PROCESS LEADS TO THE CONCLUSION THAT IN A SITUATION SUCH AS THAT WHICH IS AT ISSUE IN THE MAIN PROCEEDINGS AN ACTION FOR THE RECOVERY OF THE PAYMENT WRONGLY MADE HAS NO LEGAL FOUNDATION .
26 THE ANSWER TO THE THIRD QUESTION SHOULD THEREFORE BE THAT THE EXISTENCE DURING THE PERIOD IN WHICH COUNCIL REGULATION NO 563/76 WAS APPLIED OF A SCHEME SPECIALLY DESIGNED WITH A VIEW TO SPREADING THE ECONOMIC EFFECTS OF THE OBLIGATIONS WHICH IT IMPOSED DESTROYS THE BASIS OF AN ACTION FOR THE RECOVERY OF SECURITIES WHICH HAVE BEEN PROVIDED AND DECLARED FORFEIT EVEN IF A SIMILAR ACTION COULD BE SUCCESSFULLY BROUGHT UNDER NATIONAL LAW ALONE .
QUESTION 4
27 THE ANSWER TO THE FOURTH QUESTION SHOULD HELP TO RESOLVE THE ISSUE OF WHETHER THE PLAINTIFF IN THE MAIN ACTION IS ENTITLED TO EXPORT REFUNDS IN RESPECT OF COMPOUND FEEDINGSTUFFS WHICH CONSISTED IN PART OF PRODUCTS FROM NON-MEMBER COUNTRIES REFERRED TO IN ARTICLE 3 ( 1 ) OF REGULATION NO 563/76 AND WHICH WERE IMPORTED AND PROCESSED INTO COMPOUND FEEDINGSTUFFS UNDER A SYSTEM OF CUSTOMS CONTROL , THAT IS TO SAY WITHOUT HAVING BEEN RELEASED INTO FREE CIRCULATION IN THE COMMUNITY .
28 THAT COURSE OF ACTION BY THE PLAINTIFF IN THE MAIN ACTION WAS MADE POSSIBLE BY ARTICLE 10 ( 2 ) OF COMMISSION REGULATION NO 677/76 OF 26 MARCH 1976 LAYING DOWN DETAILED RULES FOR THE APPLICATION OF THE SYSTEM FOR COMPULSORY OF SKIMMED-MILK POWDER PROVIDED FOR IN REGULATION NO 563/76 ( OFFICIAL JOURNAL L 81 , P . 23 ). THAT PROVISION STATES THAT ' ' THE COMPETENT AUTHORITIES OF THE MEMBER STATES MAY AUTHORIZE THE IMPORT OF THE PRODUCTS REFERRED TO IN ARTICLE 3 ( 1 ) OF REGULATION ( EEC ) NO 563/76 ( THAT IS TO SAY PRODUCTS WHICH ARE ALLOWED INTO FREE CIRCULATION ONLY ON THE PERFORMANCE OF THE OBLIGATION TO PURCHASE A CERTAIN QUANTITY OF SKIMMED-MILK POWDER ) WITH A VIEW TO PROCESSING THEM UNDER A SYSTEM OF CUSTOMS CONTROL IF THESE PRODUCTS ARE INTENDED TO BE EXPORTED OUTSIDE THE CUSTOMS TERRITORY OF THE COMMUNITY WHOLLY OR IN PART IN THE FORM OF COMPENSATORY PRODUCTS ' ' . THAT PROVISION WAS INTENDED TO EXEMPT MANUFACTURERS OF FEEDINGSTUFFS WHO IMPORTED CERTAIN COMPONENTS OF FEEDINGSTUFFS FROM NON-MEMBER COUNTRIES ( THOSE LISTED IN ARTICLE 3 OF REGULATION NO 563/76 ) FROM THE OBLIGATION TO PRESENT A ' ' PROTEIN CERTIFICATE ' ' , THAT IS TO SAY FROM THE OBLIGATION TO PURCHASE SKIMMED-MILK POWDER , ON CONDITION THAT THE FEEDINGSTUFFS OF WHICH THOSE COMPONENTS FORMED A PART WERE EXPORTED TO NON-MEMBER COUNTRIES .
29 HOWEVER , THE FIRST SUBPARAGRAPH OF ARTICLE 8 ( 1 ) OF REGULATION NO 192/75 OF THE COMMISSION OF 17 JANUARY 1975 LAYING DOWN DETAILED RULES FOR THE APPLICATION OF EXPORT REFUNDS IN RESPECT OF AGRICULTURAL PRODUCTS ( OFFICIAL JOURNAL L