POTATOES TO SWEDEN ON 20 FEBRUARY 1976 WAS ASSESSED TO TAX UNDER REGULATION NO 348/76 , TO THE AMOUNT OF DM 108 256.60 WHICH WAS SUBSEQUENTLY INCREASED BY DM 2 456.30 .
3THE FIRST QUESTION ASKS WHETHER REGULATION NO 348/76 IN CONJUNCTION WITH REGULATION NO 890/76 , WITH SPECIAL REFERENCE TO THE RATE OF TAX LEVIED ON THE EXPORT OF POTATOES , INFRINGES THE PRINCIPLE OF THE PROTECTION OF LEGITIMATE EXPECTATION , IN THAT IT DOES NOT PROVIDE FOR ANY GENERAL RULE EXEMPTING FROM THE SAID TAX EXPORTS OF POTATOES DELIVERED UNDER CONTRACTS CONCLUDED BEFORE 17 FEBRUARY 1976 .
4IT APPEARS FROM THE CASE FILE THAT ON 10 AND 16 FEBRUARY 1976 THE PLAINTIFF IN THE MAIN ACTION SOLD AT FIXED PRICES IN SWEDEN POTATOES WHICH IT HAD BOUGHT IN THE NETHERLANDS .
HAVING LEANT THAT COMMUNITY PROHIBITION OR TAXATION ON EXPORTS OF POTATOES WAS IMMINENT , THE PLAINTIFF TRIED BETWEEN 16 AND 20 FEBRUARY 1976 TO OBTAIN DEFINITE INFORMATION , BUT NOT HAVING BEEN ABLE TO OBTAIN IT , IT EXPORTED THE CONSIGNMENTS AT ISSUE ON 20 FEBRUARY 1976 .
ON THAT ACCOUNT , IT WAS CHARGED TAX ALLEGEDLY AMOUNTING TO ONLY SLIGHTLY LESS THAN THE CONTRACT SELLING PRICE .
5THE COUNCIL ADOPTED REGULATION NO 348/76 OWING TO THE SHORTAGE BROUGHT ABOUT BY THE VERY POOR POTATO HARVEST IN 1975 , WHICH CAUSED A VERY SHARP INCREASE IN PRICES AND SUPPLY DIFFICULTIES IN SOME REGIONS OF THE COMMUNITY AND THREATENED TO CAUSE AN INCREASE IN THE COST OF LIVING .
THAT SITUATION WAS AGGRAVATED BY THE EXPORT OF POTATOES TO NON-MEMBER COUNTRIES , ENCOURAGED , IN SOME NON-MEMBER COUNTRIES INCLUDING SWEDEN , BY IMPORT SUBSIDIES .
CONSEQUENTLY THE REGULATION INTRODUCED A TAX ON EXPORTS TO NON-MEMBER COUNTRIES AMOUNTING TO 25 UNITS OF ACCOUNT PER 100 KG .
ACCORDING TO ARTICLE 2 , THE REGULATION ENTERED INTO FORCE ON THE DAY OF ITS PUBLICATION IN THE OFFICIAL JOURNAL , NAMELY 19 FEBRUARY 1976 , AND APPLIED ' TO OPERATIONS IN RESPECT OF WHICH CUSTOMS EXPORT FORMALITIES HAVE BEEN COMPLETED FROM THE DAY FOLLOWING THAT OF ITS ENTRY INTO FORCE AND UNTIL 30 JUNE 1976 ' .
6IT FOLLOWS FROM THE STATED CIRCUMSTANCES THAT REGULATION NO 348/76 WAS ADOPTED PURSUANT TO AN OVERRIDING PUBLIC INTEREST , WHICH REQUIRED THAT THE RULES ADOPTED SHOULD ENTER INTO FORCE IMMEDIATELY .
INDEED , THE PROPER FUNCTIONING OF THE COMMON MARKET REQUIRED A MEASURE TO RESTRAIN A DEVELOPMENT WHEREBY RISING PRICES AND ABNORMAL EXPORTS TO NON-MEMBER COUNTRIES WERE STIMULATING EACH OTHER .
MOREOVER THAT MEASURE COULD NOT SURPRISE TRADE CIRCLES WHICH , EVEN IF THEY HAD NOT YET BEEN AWARE OF THE ABNORMAL SITUATION , HAD AT ALL EVENTS BEEN WARNED BY EARLIER COMMUNITY MEASURES ( SUSPENSION OF CUSTOMS DUTIES ON IMPORTS ) AND BY MEASURES ALREADY ADOPTED BY THE MEMBER STATES WHICH WERE TRADITIONAL EXPORTERS OF POTATOES .
CONSEQUENTLY THE ADOPTION OF STRICTER MEASURES WAS TO BE FORESEEN BY PRUDENT AND DISCRIMINATING TRADERS SO THAT IN THE PRESENT CASE THEY CANNOT PLEAD LEGITIMATE EXPECTATION