THE LIGHT OF THE RESULTS YIELDED BY AUDITS OF THE ACCOUNTING RECORDS SUBSEQUENT TO THE DENATURING OPERATIONS AND , IF SO , HOW SIGNIFICANT SUCH CHECKS ARE IN RELATION TO THE SUPERVISION PRESCRIBED BY THE RELEVANT PROVISIONS OF REGULATIONS NOS 172/67 AND 1403/69 .
18 THE PLAINTIFFS IN THE MAIN ACTION MAINTAIN THAT AN AUDIT EX POST FACTO , CARRIED OUT PURSUANT TO THE PROVISIONS OF NATIONAL LAW , CANNOT HAVE THE SAME FORCE AS SUPERVISION ON THE SPOT BY INSPECTORS OF THE FEDERAL OFFICE , WHICH IN THEIR OPINION IS THE FORM OF SUPERVISION PROVIDED FOR BY COMMUNITY LAW . THEY CONSIDER THAT THE PROBATIVE VALUE OF SUPERVISION ON THE SPOT IS GREATER THAN THAT OF AN ABSTRACT CHECK SUBSEQUENT TO THE DENATURING OPERATIONS . FURTHERMORE , THEY RELY ON THE PRINCIPLE OF EQUAL TREATMENT BETWEEN UNDERTAKINGS TO JUSTIFY THE PRECEDENCE OF SUPERVISION ON THE SPOT , WHICH ALONE IS LAID DOWN BY COMMUNITY LAW .
19 THE COMMISSION AND THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY MAINTAIN HOWEVER THAT ARTICLE 8 ( 1 ) OF REGULATION NO 729/70 OF THE COUNCIL PERMITS THE MEMBER STATES TO PRESCRIBE CHECKS EX POST FACTO IN ORDER TO SUPPLEMENT THE SUPERVISION PROVIDED FOR BY ARTICLE 4 ( 3 ) OF REGULATION NO 1403/69 AND THAT NATIONAL CHECKS ARE NO LESS IMPORTANT THAN THE SUPERVISION PRESCRIBED BY COMMUNITY LAW .
20 AS THE COURT HAS ALREADY ESTABLISHED IN ITS JUDGMENT OF 11 JULY 1973 IN CASE 3/73 HESSISCHE MEHLINDUSTRIE V EINFUHR- UND VORRATSSTELLE FUR GETREIDE ( 1973 ) ECR 745 , THE AFOREMENTIONED PROVISIONS OF REGULATIONS NOS 172/67 AND 1403/69 MERELY INDICATE THAT SUPERVISION IS INDISPENSABLE WITHOUT SPECIFYING IN WHAT MANNER AND BY WHAT METHOD THE NATIONAL INTERVENTION AGENCIES ARE TO FULFIL THEIR OBLIGATION TO EXERCISE SUPERVISION . IN THAT CASE , THE COURT EMPHASIZED THAT DIFFERENT METHODS OF SUPERVISION SUCH AS SAMPLING , AUDIT OR RECOGNITION OF DENATURING UNDERTAKINGS MAY , INDIVIDUALLY OR IN COMBINATION , BE EQUALLY EFFECTIVE EVEN THOUGH NONE OF THEM CONSTITUTES AN ABSOLUTE GUARANTEE . FINALLY , AS THE COURT HAS OBSERVED , THE COMMUNITY LEGISLATURE HAS REFRAINED FROM ENACTING PROVISIONS REGULATING THE PROCEDURE FOR SUPERVISION IN DETAIL , LEAVING TO THE MEMBER STATES THE POWER TO REGULATE THE DETAILED RULES FOR SUPERVISION UNDER THEIR OWN LEGAL SYSTEM AND ON THEIR OWN RESPONSIBILITY BUT CHOOSING THE MOST APPROPRIATE SOLUTION .
21 THAT DISTRIBUTION OF POWERS IS CONSISTENT WITH THE GENERAL APPROACH ON WHICH THE COMMON ORGANIZATION OF AGRICULTURAL MARKETS IS BASED ACCORDING TO WHICH THE GRANT OF THE DENATURING PREMIUMS PROVIDED FOR BY THE AFORESAID REGULATIONS IS SUBJECT TO COMMON RULES , UNIFORMLY APPLICABLE THROUGHOUT THE COMMUNITY , WHEREAS THE MACHINERY FOR INTERVENTION IS OPERATED BY THE NATIONAL INTERVENTION AGENCIES WHICH ARE , ACCORDINGLY , RESPONSIBLE FOR PERFORMING ALL THE FUNCTIONS OF SUPERVISION NEEDED TO ENSURE THAT DENATURING PREMIUMS ARE ALLOCATED ONLY ON THE CONDITIONS PRESCRIBED BY COMMUNITY LAW AND THAT ANY BREACHES BY TRADERS OF THE RULES OF COMMUNITY LAW ARE DULY PENALIZED .
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