29 ), IS VOID IN SO FAR AS THE COMMISSION HAS FAILED TO CHARGE TO THE FUND THE SUM OF HFL 13 317 224 IN RELATION TO EXPORT REFUNDS IN THE FISHERIES SECTOR .
2 THE NETHERLANDS GOVERNMENT SUBMITS THAT THERE IS AN INFRINGEMENT OF THE RULES IMPLEMENTING THE TREATY, NAMELY REGULATION NO 729/70 OF THE COUNCIL OF 21 APRIL 1970 ON THE FINANCING OF THE COMMON AGRICULTURAL POLICY ( OFFICIAL JOURNAL, ENGLISH SPECIAL EDITION 1970 ( I ), P . 218 ) TOGETHER WITH COUNCIL REGULATIONS NOS 100/76 OF 19 JANUARY 1976 ON THE COMMON ORGANIZATION OF THE MARKET IN FISHERY PRODUCTS ( OFFICIAL JOURNAL 1976, L 20, P . 1 ), 3796/81 OF 29 DECEMBER 1981 ON THE COMMON ORGANIZATION OF THE MARKETS IN FISHERY PRODUCTS ( OFFICIAL JOURNAL, L 379, P . 1 ) AND COMMISSION REGULATION NO 2730/79 OF 29 NOVEMBER 1979 LAYING DOWN COMMON DETAILED RULES FOR THE APPLICATION OF THE SYSTEM OF EXPORT REFUNDS ON AGRICULTURAL PRODUCTS ( OFFICIAL JOURNAL, L 317, P . 1 ). THE NETHERLANDS GOVERNMENT ALSO SUBMITS THAT THE COMMISSION IS NOT ENTITLED TO PENALIZE THE MEMBER STATES FOR LACUNAE IN THE COMMUNITY RULES AND THAT THE PRINCIPLES OF LEGAL SECURITY AND CERTAINTY OF LEGAL RULES HAVE NOT BEEN OBSERVED . IT ALSO OBJECTS THAT THE COMMISSION DID NOT AVAIL ITSELF OF ALL THE MEANS AT ITS DISPOSAL TO PREVENT CATCH QUOTAS FOR FISH IN 1982 FROM BEING EXCEEDED . ALTERNATIVELY, IT CHALLENGES THE CORRECTNESS OF THE FINANCIAL ADJUSTMENTS MADE BY THE COMMISSION .
3 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR A FULLER ACCOUNT OF THE FACTS OF THE CASE, THE PROCEDURE AND THE SUBMISSIONS AND ARGUMENTS OF THE PARTIES, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
4 IN ITS FIRST SUBMISSION THE NETHERLANDS GOVERNMENT CLAIMS THAT REGULATION NO 729/70 ALLOWS COMMUNITY FINANCING TO BE REFUSED ONLY IF THERE IS DISREGARD OF THE COMMUNITY RULES ON FINANCIAL MANAGEMENT OR ON THE MARKET POLICY IN THE FISHERIES SECTOR AND THAT THE COMMISSION' S PROPOSALS TO FIX THE TOTAL ALLOWABLE CATCHES ( TACS ) OF CERTAIN FISH STOCKS FOR 1982 AND ALLOCATE THEM AMONG THE MEMBER STATES ( QUOTAS ) CANNOT BE REGARDED AS COMMUNITY RULES WITHIN THE MEANING OF REGULATION NO 729/70 .
5 THE COMMISSION CONTENDS THAT COMMUNITY FISHERY CONSERVATION MEASURES CONSTITUTE COMMUNITY RULES AS PART OF THE COMMON ORGANIZATION OF THE AGRICULTURAL MARKETS WITHIN THE MEANING OF ARTICLES 2 AND 3 OF REGULATION NO 729/70; SUCH MEASURES WERE APPLICABLE IN 1982 AND ANY MEASURE BY A MEMBER STATE WHICH IS INCOMPATIBLE WITH COMMUNITY LAW MUST LEAD TO COMMUNITY FINANCE BEING REFUSED IF THE MEASURE HAS INVOLVED THE FUND IN EXPENDITURE .
6 AS THE COURT HELD TODAY IN ITS JUDGMENT IN CASE 326/85 NETHERLANDS V COMMISSION (( 1987 )) ECR 5091 FISHERY CONSERVATION MEASURES ARE PART OF THE COMMUNITY RULES FOR THE COMMON ORGANIZATION OF THE AGRICULTURAL MARKETS WITHIN THE MEANING OF