A SPECIAL REASON HAS BEEN GIVEN IN THE REGULATION ONLY FOR ARTICLE 7 THAT THEREFORE ARTICLE 6 SERVES NO OBJECT OF MARKET REGULATION INDEPENDENT OF ARTICLE 7 AND ITS SOLE OBJECTIVE IS TO MAKE CLEAR THAT THERE SHOULD BE NO REFUND IN RESPECT OF GOODS WHICH HAVE BEEN IMPORTED FROM THIRD COUNTRIES .
PROOF THAT THE REASON FOR EXCLUSION SPECIFIED IN ARTICLE 7 DOES NOT APPLY CAN BE GIVEN BY SHOWING COMMUNITY ORIGIN, AND IF GOODS DO NOT COME UNDER ARTICLE 7 OF REGULATION NO 177/67, THEN BY CONVERSE REASONING IT FOLLOWS THAT THEY HAD THEIR ORIGIN IN THE COMMUNITY .
10 THIS ARGUMENT DISREGARDS THE SYSTEM ESTABLISHED IN ARTICLES 6 AND 7 OF REGULATION NO 177/67 .
THESE PROVISIONS, FAR FROM CONSTITUTING ONLY RULES AS TO THE FORMAL BURDEN OF PROOF, LAY DOWN THE BASIC CONDITIONS FOR THE GRANT OF REFUNDS .
THE MAIN PRINCIPLE HERE IS THAT ONLY PRODUCTS ORIGINATING IN THE COMMUNITY ARE ENTITLED TO A REFUND, AND WHAT IS GRANTED TO PRODUCTS IMPORTED FROM THIRD COUNTRIES AND RE-EXPORTED TO THIRD COUNTRIES IS ONLY A 'REPAYMENT' OF A LEVY ALREADY EXACTED .
THIS ARGUMENT MUST THEREFORE BE REJECTED .
11 FURTHER, THE ORGANIZATION OF THE AGRICULTURAL MARKETS HAS ESTABLISHED PRICE MECHANISMS INTENDED TO GIVE AGRICULTURAL PRODUCERS CERTAIN GUARANTEES OF INCOME PROVIDING, IN THE CASE OF EXPORT TO THIRD COUNTRIES, REFUNDS GRANTED FROM COMMUNITY RESOURCES .
THE BENEFIT OF THESE MEASURES IS LIMITED, IN GENERAL, TO PRODUCTS OF THE COMMUNITY, THAT IS TO SAY OF THOSE COUNTRIES WHICH CONTRIBUTE TO THE FINANCING OF THE COMMON AGRICULTURAL POLICY .
ALTHOUGH TO A CERTAIN EXTENT ARTICLE 7 OF REGULATION NO 177/67 ENABLES A REFUND TO BE GRANTED FOR IMPORTED GOODS, THIS IS LIMITED TO A 'REPAYMENT' OF LEVIES ALREADY EXACTED .
THE SCOPE OF THE PROTOCOL IS THEREFORE MISCONCEIVED IF IT IS SOUGHT TO INFER FROM IT THAT THE COMMUNITY MUST EXTEND THE GUARANTEES OF PRICES UNDER THE COMMON AGRICULTURAL POLICY TO PRODUCTS ORIGINATING IN THE GERMAN DEMOCRATIC REPUBLIC .
12 THE QUESTION RAISED MUST THEREFORE BE ANSWERED IN THE NEGATIVE .
Decision on costs
13 THE COSTS INCURRED BY THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY AND THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT, CANNOT BE REIMBURSED .
AS THESE PROCEEDINGS ARE, SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, COSTS ARE A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS,
THE COURT
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE FINANZGERICHT HAMBURG BY ORDER OF 30 JANUARY 1974, HEREBY RULES :
ARTICLES 6 ( 1 ) AND 7 OF REGULATION NO 177/67/EEC OF THE COUNCIL OF 27 JUNE 1967 AND ARTICLE 4 ( 1 ) AND ( 2 ) ( D ) OF REGULATION ( EEC ) NO 802/68 OF THE COUNCIL OF 27 JUNE 1968, IN CONJUNCTION WITH THE 'PROTOCOL ON GERMAN INTERNAL TRADE AND CONNECTED PROBLEMS' ANNEXED TO THE EEC TREATY, CANNOT