IN ORDER TO ENSURE EFFECTIVE SUPERVISION AND THAT THE RISK OF FRAUD BY SUBSTITUTION OF OTHER PRODUCTS IS THUS REDUCED . IN THAT CONNECTION, IT MUST BE STATED THAT THE RISK OF FRAUD RESULTING FROM A LACK OF COORDINATION IS REDUCED BY ARTICLE 3 WHICH PROVIDES THAT THE NATIONAL CONTROL MEASURES "INCLUDE IDENTIFICATION OF EACH PRODUCT BY MEANS OF AN INDELIBLE MARK ON EACH QUARTER OR BY INDIVIDUAL SEAL ON EACH QUARTER ". MOREOVER, THE IDENTIFICATION NUMBERS OF THE PIECES OF ANIMAL CARCASSES MUST BE ENTERED ON THE CERTIFICATE TO BE PRODUCED TO THE CUSTOMS AUTHORITIES, SO THAT THE LATTER ARE ABLE TO CHECK THAT THE PRODUCTS EXPORTED ARE THE SAME AS WHAT WAS SLAUGHTERED . IT MUST BE EMPHASIZED THAT IN THIS CASE THE PRODUCTS CONCERNED WERE MARKED INDELIBLY AND WERE ACCOMPANIED BY CERTIFICATES ISSUED BY THE UNITED KINGDOM INTERVENTION AGENCY . CONSEQUENTLY, THE GERMAN CUSTOMS OFFICE IN THIS CASE WAS PERFECTLY ABLE, ON THE BASIS OF THE CERTIFICATE AND THE INDELIBLE MARKING CARRIED OUT IN THE UNITED KINGDOM, TO CHECK AND DEFINITIVELY ESTABLISH THE IDENTITY OF THE PRODUCTS .
12 THE PLAINTIFF ALSO CORRECTLY POINTED OUT AT THE HEARING THAT EVEN IF THE OPERATIONS ARE CONCENTRATED IN A SINGLE MEMBER STATE THE PRODUCTS MAY STILL PASS THROUGH THE HANDS OF SEVERAL INTERMEDIARIES BETWEEN SLAUGHTER AND EXPORTATION . MOREOVER, IT DOES NOT NECESSARILY FOLLOW THAT THE DANGER OF FRAUDULENT PRACTICES IS HIGHER WHERE TWO MEMBER STATES ARE INVOLVED RATHER THAN ONLY ONE .
13 THE COMMISSION HAS MAINTAINED, FINALLY, THAT INTRA-COMMUNITY TRADE IN GOODS IS NOT AFFECTED IN THIS CASE, SINCE THE EXPORTS AT ISSUE ARE INTENDED FOR NON-MEMBER COUNTRIES . THAT VIEW LIKEWISE CANNOT BE UPHELD . IT IS SUFFICIENT TO CITE THE EXAMPLE OF A TRADER WHO MIGHT OFFER TO AN EXPORTER IN THE SAME MEMBER STATE CONSIGNMENTS OF BEEF FROM OTHER MEMBER STATES FOR EXPORTATION TO NON-MEMBER COUNTRIES . IF THE EXPORTER WERE UNABLE TO ACCEPT SUCH AN OFFER FOR THE SIMPLE REASON THAT THE CERTIFICATES ACCOMPANYING SUCH CONSIGNMENTS OF MEAT WERE UNACCEPTABLE, INTRA-COMMUNITY TRADE IN GOODS WOULD INDEED BE AFFECTED .
14 IT IS THEREFORE APPROPRIATE TO STATE IN REPLY TO THE QUESTIONS SUBMITTED BY THE NATIONAL COURT THAT COMPLETION OF THE SLAUGHTER OPERATIONS AND OF THE CUSTOMS EXPORT FORMALITIES IN ONE AND THE SAME MEMBER STATE OF THE COMMUNITY DOES NOT CONSTITUTE A PRECONDITION FOR THE GRANT OF THE SPECIAL EXPORT REFUNDS PROVIDED FOR BY COMMISSION REGULATION NO 32/82 OF 7 JANUARY 1982, PROVIDED THAT THE DOCUMENT CERTIFYING THAT THE PRODUCTS COME FROM FULL-GROWN MALE CATTLE HAS BEEN ISSUED BY THE INTERVENTION AGENCY OF A MEMBER STATE .
Decision on costs
COSTS
15 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED, IN THE NATURE OF A STEP IN THE PROCEEDINGS PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT