TO BE BORNE BY THE UNDERTAKINGS CONCERNED . THE EXISTENCE OF SUCH A RISK OR OF OBLIGATIONS RESULTING FROM TRADE AGREEMENTS CANNOT THEREFORE JUSTIFY ANY ADJUSTMENT OF THE AMOUNTS FIXED ON THE BASIS OF COMMUNITY REGULATIONS IN THE FORM , IN PARTICULAR , OF EXPORT REFUNDS . THAT ARGUMENT , PUT FORWARD BY THE PLAINTIFFS IN THE MAIN ACTIONS , MUST THEREFORE BE REJECTED .
15 IT IS CLEAR FROM THE FOREGOING THAT CONSIDERATION OF THE THIRD QUESTION SUBMITTED BY THE TRIBUNAL ADMINISTRATIF HAS DISCLOSED NO FACTOR OF SUCH A NATURE AS TO AFFECT THE VALIDITY OF REGULATION NO 3016/78 .
THE FIRST QUESTION
16 THE FIRST QUESTION SUBMITTED BY THE TRIBUNAL ADMINISTRATIF SEEKS TO DETERMINE WHETHER REGULATION NO 3016/78 IS VALID , REGARD BEING HAD TO THE REQUIREMENT IMPOSED BY ARTICLE 190 OF THE EEC TREATY THAT THE REASONS ON WHICH MEASURES ARE BASED MUST BE STATED .
17 THE PLAINTIFFS IN THE MAIN ACTIONS CLAIM IN THAT REGARD THAT THE ONLY STATEMENT OF REASONS IN THAT REGULATION IS THAT CONTAINED IN THE THIRD RECITAL IN THE PREAMBLE THERETO IN THE FORM OF A STATEMENT THAT ' ' WITH A VIEW TO THE SOUND MANAGEMENT OF THE SUGAR AND ISOGLUCOSE MARKETS IT IS APPROPRIATE TO SPECIFY FOR EACH KIND OF TRANSACTION IN THESE SECTORS THE METHOD FOR FIXING THE CONVERSION RATE APPLICABLE ' ' . IT IS CLAIMED THAT THAT GENERAL STATEMENT GIVES NO INDICATION OF THE REASONS WHICH LED THE COMMISSION TO GIVE PREFERENCE IN PARAGRAPH X ( A ) OF THE ANNEX , FOR THE ADVANCE FIXING OF EXPORT REFUNDS , TO THE LAST DAY OF THE PERIOD FOR THE SUBMISSION OF TENDERS .
18 ACCORDING TO THE CASE-LAW OF THE COURT , THE STATEMENT OF REASONS REQUIRED BY ARTICLE 190 OF THE TREATY MUST BE APPROPRIATE TO THE NATURE OF THE MEASURE IN QUESTION . IT MUST SHOW CLEARLY AND UNEQUIVOCALLY THE REASONING OF THE COMMUNITY AUTHORITY WHICH ISSUED THE CONTESTED MEASURE SO AS TO INFORM THE PERSONS CONCERNED OF THE JUSTIFICATION FOR THE MEASURE ADOPTED AND TO ENABLE THE COURT TO EXERCISE ITS POWER OF REVIEW . ( SEE THE MOST RECENT DECISION IN THIS REGARD - JUDGMENT OF 30 SEPTEMBER 1982 IN CASE 114/81 TUNNEL REFINERIES LTD ( 1982 ) ECR 3189 .)
19 IT IS MOREOVER APPARENT FROM A CONSISTENT LINE OF DECISIONS ( SEE IN PARTICULAR THE JUDGMENT OF 20 JUNE 1973 IN CASE 80/72 KONINKLIJKE LASSIEFABRIEKEN ( 1973 ) ECR 635 ) THAT THE STATEMENT OF REASONS ON WHICH REGULATIONS ARE BASED IS NOT REQUIRED TO SPECIFY THE OFTEN VERY NUMEROUS AND COMPLEX MATTERS OF FACT OR OF LAW CONSTITUTING THE SUBJECT-MATER OF THE REGULATIONS , PROVIDED THAT THOSE MATTERS FALL WITHIN THE GENERAL SCHEME OF THE WHOLE OF WHICH THEY FORM PART . THAT CERTAINLY APPLIES IN THE CASE OF THE CONTESTED REGULATION , THE ANNEX TO WHICH DETERMINES THE TIME TO BE USED AS A REFERENCE FOR THE APPLICATION OF THE CONVERSION RATES WITH RESPECT TO THE 32 DIFFERENT