FIXING BY A MEMBER STATE OF A MAXIMUM GROSS PROFIT MARGIN FOR THE RETAIL SALE OF PIGMEAT OR BEEF AND VEAL WHICH IS CALCULATED ESSENTIALLY ON THE BASIS OF THE PURCHASE PRICES CHARGED AT THE PREVIOUS MARKETING STAGES AND WHICH VARIES ACCORDING TO THOSE PRICES , PROVIDED THAT THE MARKETING AND IMPORT COSTS ACTUALLY BORNE BY THE RETAILER AT THE SUPPLY STAGE AND AT THE STAGE OF SALE TO CONSUMERS ARE ADDED TO THE PURCHASE PRICES USED IN THE CALCULATION OF THE PROFIT MARGIN , AND THAT THE MARGIN IS FIXED AT A LEVEL WHICH DOES NOT IMPEDE INTRA-COMMUNITY TRADE .
7 THE DOUBTS EXPRESSED BY THE COUR D ' APPEL IN ITS JUDGMENT IN THIS CASE ARISE FROM ITS INTERPRETATION OF THE BELGIAN LEGISLATION . IN ITS VIEW THAT LEGISLATION DOES NOT SATISFY THE CONDITIONS LAID DOWN IN THE JUDGMENT OF THE COURT OF 17 JANUARY 1980 INASMUCH AS IT DOES NOT PROVIDE THAT THERE SHOULD BE ADDED TO THE PURCHASE PRICES USED IN THE CALCULATION OF THE RETAIL PRICES , IN THE FIRST PLACE , THE IMPORT AND MARKETING COSTS ACTUALLY BORNE BY THE RETAILER AT THE SUPPLY STAGE AND AT THE STAGE OF SALE TO THE CONSUMER AND , SECONDLY , A MARGIN REPRESENTING THE RETAILER ' S NET PROFIT , BUT ESTABLISHES A FIXED MAXIMUM GROSS PROFIT MARGIN WHICH IS TO BE ADDED TO THE PURCHASE PRICES AND WHICH INCORPORATES BOTH MARKETING AND IMPORT COSTS AND THE RETAILER ' S PROFIT .
8 IN ITS OBSERVATIONS THE BELGIAN GOVERNMENT MAINTAINS THAT THE COUR D ' APPEL HAS SUPPLIED THE COURT WITH AN INACCURATE DESCRIPTION OF THE BELGIAN LEGISLATION . ACCORDING TO THE BELGIAN GOVERNMENT , CONTRARY TO WHAT IS STATED IN THE COUR D ' APPEL ' S JUDGMENT , THE MAXIMUM GROSS PROFIT MARGIN DOES NOT INCLUDE ANY IMPORT COSTS WHICH THE RETAILER MAY INCUR . SUCH COSTS ARE TO BE ADDED TO THE WHOLESALE PRICES AND , THEREFORE , HAVE NO EFFECT ON THE RETAILER ' S PROFIT .
9 ACCORDING TO THE BELGIAN GOVERNMENT , THAT INTERPRETATION IS CONFIRMED BY THE CONTENTS OF INSTRUCTION NO 223 OF 21 DECEMBER 1979 OF THE INSPECTION GENERALE ECONOMIQUE ( GENERAL ECONOMIC INSPECTORATE ) IN WHICH IT IS STATED , FOR THE BENEFIT OF OFFICIALS RESPONSIBLE FOR APPLYING THE BELGIAN PRICE LEGISLATION , THAT IMPORT COSTS ARE TO BE ADDED IN CERTAIN CASES TO THE WHOLESALE PRICES .
10 IN THAT RESPECT IT MUST BE NOTED THAT , IN SUBMITTING ITS QUESTION TO THE COURT FOR A PRELIMINARY RULING , THE COUR D ' APPEL RELIES ON A DIFFERENT INTERPRETATION OF THE BELGIAN LEGISLATION TO THAT ADVANCED BY THE BELGIAN GOVERNMENT AND THAT IT IS THE INTERPRETATION ADOPTED BY THE COUR D ' APPEL WHICH MUST BE FOLLOWED BY THE COURT IN THE CONTEXT OF THESE PROCEEDINGS . MOREOVER , IT IS CLEAR FROM THE ACTUAL WORDING OF THE INSTRUCTION CITED THAT ONLY IN CERTAIN CASES MAY THE IMPORT COSTS INCURRED BY THE RETAILER BE ADDED TO