DETAILED RULES FOR CALCULATION ADOPTED BY REGULATION NO 823/68 .
12 THIS PART OF QUESTION 4 MUST ACCORDINGLY BE ANSWERED TO THE EFFECT THAT UNDER THE SPECIAL SYSTEM OF ARTICLE 8 OF REGULATION NO 823/68 , IN THE VERSION APPLICABLE AT THE TIME OF THE FACTS WITH WHICH THE MAIN ACTION IS CONCERNED , THE LEVY MUST BE CALCULATED ON THE BASIS OF THE THRESHOLD PRICE FIXED PURSUANT TO REGULATION NO 804/68 WITHOUT REGARD TO THE FREE-AT-FRONTIER PRICE OF THE PRODUCTS SUBJECT TO THAT SPECIAL SYSTEM , PROVIDED ONLY THAT THE REQUIREMENT AS TO MINIMUM PRICES LAID DOWN BY REGULATION NO 823/68 IS OBSERVED .
13 QUESTION 4 ( B ) ASKS WHETHER REGULATION NO 1073/68 ALSO APPLIES IN FIXING FREE-AT-FRONTIER PRICES UNDER ARTICLE 14 ( 6 ) OF REGULATION NO 804/68 AND ARTICLE 8 OF REGULATION NO 823/68 .
14 REGULATION NO 1073/68 WAS ADOPTED BY THE COMMISSION TO LAY DOWN DETAILED RULES FOR DETERMINING THE FREE-AT-FRONTIER PRICES USED IN CALCULATING THE LEVY IN THE CONTEXT OF THE GENERAL SYSTEM . IT HAS BEEN SHOWN ABOVE THAT THE FREE-AT-FRONTIER PRICES ARE IRRELEVANT FOR THE DETERMINATION OF THE LEVIES IN THE CONTEXT OF THE SPECIAL SYSTEM UNDER ARTICLE 8 OF REGULATION NO 823/68 , WHICH , AS STATED , RESTS NOT ON THE DIFFERENCE BETWEEN THE THRESHOLD PRICE AND THE FREE-AT-FRONTIER PRICE OF THE PILOT PRODUCT BUT ON THE THRESHOLD PRICE LESS A STANDARD AMOUNT OF 130 U . A . PER 100 KG .
15 SINCE THE PROVISIONS OF REGULATION NO 1073/68 DO NOT APPLY IN FIXING THE LEVY IMPOSED ON THE IMPORTATION OF THE PRODUCT IN QUESTION , THIS PART OF THE QUESTION IS DEVOID OF OBJECT .
16 QUESTION 4 ( C ) ASKS , FINALLY , WHETHER THE COUNCIL AND THE COMMISSION WERE OBLIGED IN FIXING PRICES FOR THE 1976/77 MILK YEAR TO RAISE THE FREE-AT-FRONTIER PRICES FOR PRODUCTS UNDER TARIFF SUBHEADINGS 04.04 E I ( B ) ( 3 ) AND ( 4 ) OF THE COMMON CUSTOMS TARIFF TO AT LEAST 150/135 U . A .
17 IN VIEW OF THE ABOVE CONSIDERATIONS , SINCE THE FREE-AT-FRONTIER PRICES OF THE PRODUCTS IN QUESTION ARE IN NO WAY INVOLVED IN FIXING THE LEVY IN ACCORDANCE WITH THE SPECIAL SYSTEM OF ARTICLE 8 OF REGULATION NO 823/68 , THE COUNCIL AND COMMISSION HAD NO CAUSE TO FIX OR AMEND THE FREE-AT-FRONTIER PRICES FOR THOSE PRODUCTS , THE LEVY ON WHICH WAS DETERMINED ACCORDING TO STANDARD CRITERIA ON THE BASIS OF THE THRESHOLD PRICE AND WITHOUT ANY REGARD BEING PAID TO THE ACTUAL OFFER PRICE ON IMPORTATION INTO THE COMMUNITY . WITH REGARD TO THE ARGUMENTS PUT FORWARD BY THE PLAINTIFF IN THE MAIN ACTION IN THIS RESPECT IT MUST BE OBSERVED THAT NOT ONLY IS WHAT IT SAYS COMPLETELY IRRELEVANT , BUT THAT THE APPLICATION OF THE SPECIAL SYSTEM PROVIDED FOR IN ARTICLE 14 OF THE BASIC REGULATION NO 804/68 AND IMPLEMENTED BY ARTICLE 8 OF REGULATION NO 823/68 AS SUBSEQUENTLY AMENDED ENSURES PREFERENTIAL TREATMENT FOR