( OJ L 124, 8 . 6 . 1971, P . 1 ) DETERMINING THE RULES APPLICABLE TO PERIODS, DATES AND TIME LIMITS .
2 THE FIRST QUESTION ASKS WHETHER THE EXPRESSION " DESPATCHED ON 7 AUGUST 1971 AT THE LATEST " IN ARTICLE 3 OF REGULATION NO 1196/71 FIXES A PERIOD WITHIN THE MEANING OF ARTICLE 3 OF REGULATION NO 1182/71 .
3 ACCORDING TO ARTICLE 1 OF THE LAST-NAMED REGULATION, ITS PROVISIONS APPLY TO ACTS OF THE COUNCIL AND OF THE COMMISSION WHICH " HAVE BEEN OR WILL BE PASSED " PURSUANT TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY OR THE EURATOM TREATY .
THEREFORE, ALTHOUGH INTRODUCED SUBSEQUENTLY TO REGULATION NO 1196/71, IT DOES APPLY TO THE LATTER .
4 REGULATION NO 1182/71 LAYS DOWN GENERAL, UNIFORM RULES WITH REGARD TO PERIODS, DATES AND TIME LIMITS AND DISTINGUISHES, IN THIS RESPECT, BETWEEN PERIODS, WHICH ARE COVERED BY ARTICLES 2 AND 3, AND DATES AND TIME LIMITS, WHICH ARE COVERED BY ARTICLES 4 AND 5 .
AS REGARDS PERIODS, THE REGULATION EXTENDS THOSE OF WHICH THE LAST DAY FALLS ON A SATURDAY, A SUNDAY OR A PUBLIC HOLIDAY; THIS RULE IS NOT REPRODUCED IN ARTICLES 4 AND 5 .
THE CONTEXT OF ARTICLE 3 SHOWS THAT THE CONCEPT OF A PERIOD IS TO BE TAKEN TO MEAN AN INTERVAL OF TIME EXPRESSED IN HOURS, DAYS, WEEKS, MONTHS OR YEARS WITHOUT REFERENCE TO A SPECIFIED DATE OR EVENT .
5 THE APPARENT DEROGATION WITH REGARD TO PERIODS CALCULATED " RETROACTIVELY FROM A GIVEN DATE OR EVENT ", CONTAINED IN THE SECOND PARAGRAPH OF ARTICLE 3 ( 4 ), CONFIRMS THIS INTERPRETATION, SINCE SUCH PERIODS CANNOT BE EXTENDED AND ARE ACCORDINGLY EQUATED WITH DATES AND TIME LIMITS WITHIN THE MEANING OF ARTICLES 4 AND 5 .
THESE LAST PROVISIONS ARE CONCERNED WITH ACTIONS WHICH MUST BE EFFECTED AT A SPECIFIED DATE OR WITHIN A SPECIFIED TIME FOLLOWING A GIVEN DATE OR EVENT .
6 THE HYPOTHESIS CONTAINED IN ARTICLE 3 OF REGULATION NO 1196/71, WHEREBY AN ACTION MUST BE EFFECTED BEFORE A GIVEN DATE, IS NOT EXPRESSLY COVERED BY ANY OF THE PROVISIONS OF REGULATION NO 1182/71 .
HOWEVER, THE REASONS FOR EXCLUDING THE EXTENSION OF PERIODS IN THE EVENT OF A PERIOD CALCULATED FROM A GIVEN DATE, ARE EQUALLY VALID IN THE EVENT OF AN ACTION HAVING TO BE EFFECTED BEFORE A GIVEN DATE .
IN EITHER CASE, THE ELEMENT OF UNCERTAINTY WHICH JUSTIFIES THE EXTENSION OF PERIODS WHEN THESE EXPIRE ON A SATURDAY, A SUNDAY OR A PUBLIC HOLIDAY IS ABSENT .
ACCORDINGLY, THE MENTION OF A GIVEN DATE OF EXPIRY UPON WHICH AN EVENT MUST OCCUR OR AN ACTION MUST BE EFFECTED CORRESPONDS TO THE CONCEPT OF A TIME LIMIT COVERED BY ARTICLES 4 AND 5, AND CANNOT BE CONSIDERED AS A PERIOD WITHIN THE MEANING OF ARTICLE 3 .
7 MOREOVER, THIS INTERPRETATION IS CONFIRMED BY THE PURPOSE ATTRIBUTED TO THE FIXING OF A FINAL DATE, WHICH MUST BE ADHERED TO ON PAID OF EXCLUSION, WITHIN