BY ENCOURAGING THE WITHDRAWAL OF SURPLUS TABLE WINE FROM THE MARKET .
26 IT IS INDISPUTABLE THAT THE CONTRACTS CONCLUDED BY THE LUXEMBOURG AUTHORITIES WERE COMPLETELY CONSONANT WITH THAT OBJECTIVE , AS THEY HAD THE EFFECT OF REMOVING FROM THE MARKET QUANTITIES OF TABLE WINE WHOSE CHARACTERISTICS WERE SUCH AS TO PRECLUDE THE WINE BEING DISPOSED OF AS QUALITY WINE PSR .
27 THEREFORE THE ALTERNATIVE CLAIM OF THE LUXEMBOURG GOVERNMENT IS , IN PRINCIPLE , WELL FOUNDED .
28 HOWEVER , IN ORDER TO PROVE WHAT PROPORTION OF THE WINE STORED WAS ACTUALLY DISPOSED OF AS TABLE WINE , THE LUXEMBOURG GOVERNMENT HAS MERELY PRODUCED STATISTICS SHOWING , FOR PARTICULAR VINE VARIETIES , THE QUANTITIES SOLD AS TABLE WINE AND AS QUALITY WINE PSR RESPECTIVELY FOR THE YEARS IN QUESTION . IT MAINTAINS THAT , IN ANY EVENT , IT IS FOR THE COMMISSION , WHICH IS CLAIMING THAT THE STORAGE CONTRACTS AT ISSUE WERE IRREGULAR , TO STATE WHAT PROPORTION OF THE TABLE WINE STORED WAS IN FACT RECOGNIZED AS QUALITY WINE PSR .
29 THE COMMISSION CONTENDS THAT IT IS FOR THE MEMBER STATE WHICH IS ASKING THE COMMISSION TO CHARGE EXPENDITURE TO THE EAGGF TO PROVE THAT THE EXPENDITURE WAS INCURRED IN CONFORMITY WITH THE COMMUNITY RULES . IN THAT RESPECT IT CONTESTS THE PROBATIVE VALUE OF THE STATISTICS PRODUCED BY THE LUXEMBOURG GOVERNMENT .
30 IT IS TRUE THAT , IN ORDER TO OBTAIN EAGGF FINANCING FOR THE STORAGE AID IN QUESTION , THE LUXEMBOURG GOVERNMENT HAD TO DEMONSTRATE , NOT ONLY THAT THE WINE STORED WAS ACTUALLY TABLE WINE AT THE TIME WHEN THE STORAGE CONTRACTS WERE CONCLUDED , BUT ALSO THAT IT WAS NEVER RECOGNIZED AS QUALITY WINE PSR . HOWEVER , IN VIEW OF THE PARTICULAR CIRCUMSTANCES , THE QUESTION MUST BE ASKED WHETHER THE LUXEMBOURG GOVERNMENT HAS NOT SATISFIED THAT EVIDENTIAL REQUIREMENT .
31 IT SHOULD BE OBSERVED THAT ALTHOUGH , BY SUBMITTING THE AFOREMENTIONED STATISTICS TO THE COURT , THE LUXEMBOURG GOVERNMENT HAS NOT SHOWN PRECISELY WHAT QUANTITIES OF THE STORED WINE WERE DISPOSED OF AS TABLE WINE , IT HAS NEVERTHELESS SHOWN THAT A QUANTITY EQUIVALENT TO AT LEAST ONE-THIRD OF THAT WINE WAS NOT MARKETED AS QUALITY WINE PSR .
32 IN THOSE CIRCUMSTANCES , THE LUXEMBOURG GOVERNMENT SHOULD BE HELD TO BE ENTITLED TO HAVE THE COMMISSION CHARGE TO THE EAGGF PART OF THE SUMS THAT WERE PAID AS STORAGE AID FOR TABLE WINE IN THE 1976 AND 1977 FINANCIAL YEARS ; IN THE ABSENCE OF MORE PRECISE DATA , THAT AMOUNT SHOULD BE FIXED AT ONE-THIRD OF THE SUMS CLAIMED .
33 FROM ALL THE FOREGOING CONSIDERATIONS IT FOLLOWS THAT COMMISSION DECISIONS 83/38/EEC AND 83/49/EEC OF 14 JANUARY 1983 MUST BE DECLARED VOID IN SO FAR AS THEY REFUSE TO CHARGE TO THE EAGGF GUARANTEE SECTION ONE-THIRD OF THE EXPENDITURE INCURRED BY THE GRAND DUCHY OF LUXEMBOURG IN THE 1976 AND 1977 FINANCIAL YEARS IN RESPECT OF STORAGE AID FOR TABLE WINE .
Decision on costs