THE PURCHASE PRICES WITH THE RESULT THAT THOSE COSTS ARE NOT INCORPORATED IN THE MAXIMUM GROSS PROFIT MARGIN .
11 IT IS THEREFORE NECESSARY , IN ACCORDANCE WITH THE COUR D ' APPEL ' S REQUEST , TO CONSIDER WHETHER THE FIXING BY THE LEGISLATION OF A MEMBER STATE OF A MAXIMUM GROSS PROFIT MARGIN FOR THE RETAIL SALE OF BEEF , VEAL AND PIGMEAT , WHICH IS ADDED TO THE WHOLESALE PRICE AND IS INTENDED TO COVER THE COSTS OF IMPORTATION , SUPPLY AND RETAIL MARKETING INCURRED BY THE RETAILER , AND HIS NET PROFIT , IS COMPATIBLE WITH THE COMMUNITY RULES AND IN PARTICULAR WITH REGULATIONS NOS 121/67 AND 805/68 .
12 ACCORDING TO MR ROELSTRAETE , THE ACCUSED IN THE MAIN PROCEEDINGS , THE FIXING OF SUCH A MAXIMUM GROSS PROFIT MARGIN CONFLICTS WITH THE REQUIREMENTS IMPOSED BY THOSE REGULATIONS BECAUSE THERE IS ALWAYS A RISK FOR THE RETAILER THAT HIS NET PROFIT MARGIN MAY BE REDUCED TO NIL OR MAY EVEN BECOME NEGATIVE AS A RESULT OF THE MARKETING AND IMPORT COSTS WHICH HE HAS ACTUALLY INCURRED . THAT STATE OF AFFAIRS IS , IN MR ROELSTRAETE ' S VIEW , NOT IN CONFORMITY WITH THE DECISIONS OF THE COURT , ACCORDING TO WHICH THE RETAILER IS ENTITLED TO OBTAIN A FAIR REMUNERATION FOR HIS ACTIVITY .
13 THE BELGIAN GOVERNMENT MAINTAINS THAT THE COMPATIBILITY WITH THE COMMUNITY RULES OF A SYSTEM SUCH AS THAT IN FORCE IN BELGIUM DEPENDS UPON THE LEVEL AT WHICH THE MAXIMUM GROSS PROFIT MARGIN IS FIXED . IT CONSIDERS THAT THE LEVEL CHOSEN BY THE BELGIAN LEGISLATURE IS CAPABLE OF GUARANTEEING RETAILERS A FAIR PROFIT , AS IS DEMONSTRATED , MOREOVER , BY THE FACT THAT THE MARGIN IS FIXED AFTER A BODY WHICH REPRESENTS ALL THE INTERESTED PARTIES , THE COMMISSION FOR THE CONTROL OF PRICES HAS BEEN CONSULTED . THE BELGIAN GOVERNMENT ALSO STATES THAT THE NUMBER OF INFRINGEMENTS OF THE CONTESTED LEGISLATION IS SMALL , THAT THE GROSS PROFIT MARGIN IS FREQUENTLY REVIEWED AND THAT NO COMPLAINT HAS BEEN LODGED AGAINST THE BELGIAN GOVERNMENT BY THE OTHER MEMBER STATES IN CONNECTION WITH THE CONTESTED LEGISLATION .
14 ACCORDING TO THE COMMISSION , A MAXIMUM GROSS PROFIT MARGIN SUCH AS THAT PROVIDED FOR IN THE BELGIAN LEGISLATION MUST IN NO CIRCUMSTANCES INCORPORATE THE IMPORT COSTS ACTUALLY BORNE BY THE RETAILER . THE INCORPORATION OF THOSE COSTS IN A FIXED AMOUNT CONSTITUTES , IN THE COMMISSION ' S VIEW , A MEASURE HAVING AN EFFECT EQUIVALENT TO A QUANTITATIVE RESTRICTION BECAUSE IT REDUCES THE NET PROFIT OF RETAILERS WHO HAVE CHOSEN TO IMPORT THEIR PRODUCTS FROM OTHER MEMBER STATES AND THEREFORE HAS THE EFFECT OF DISCOURAGING IMPORTS .
15 THE COMMISSION CONSIDERS THAT THERE IS A RISK THAT THE INCORPORATION IN THE GROSS PROFIT MARGIN OF THE OTHER SUPPLY COSTS INCURRED BY THE RETAILER MAY HAVE AN EFFECT ON THE MECHANISM OF PRICE FORMATION GOVERNED BY THE COMMON ORGANIZATIONS OF THE MARKET , EVEN IF THAT RISK IS SOLELY