EACH SUGAR MARKETING YEAR BY THE NATIONAL AUTHORITIES WITHIN THE FRAMEWORK OF THE QUOTAS ALLOTTED BY THE COMMUNITY PROVISIONS TO EACH OF THE MEMBER STATES .
THIS QUOTA SYSTEM PROVIDES FOR THE IMPOSITION OF A LEVY ON QUANTITIES PRODUCED OUTSIDE THE BASIC QUOTA BUT WITHIN THE MAXIMUM QUOTA, SUBJECT NEVERTHELESS TO THE LIBERTY FOR THE PRODUCER TO CARRY FORWARD THAT PART OF HIS PRODUCTION WHICH IS OUTSIDE THE BASIC QUOTA UP TO A MAXIMUM CORRESPONDING TO 10 PER CENT OF THE BASIC QUOTA, TO THE FOLLOWING MARKETING YEAR .
BEFORE THE COMMON ORGANIZATION OF THE MARKET IN SUGAR CAME INTO FORCE ON 1 JULY 1968, THE TRANSITIONAL SYSTEM ESTABLISHED BY REGULATION NO 44/67 OF THE COUNCIL OF 21 FEBRUARY 1967 ON CERTAIN MEASURES FOR THE COMMON ORGANIZATION OF THE MARKET IN SUGAR FOR THE 1967/68 MARKETING YEAR, WHILE FIXING PRODUCTION QUOTAS, DID NOT PROVIDE FOR THE IMPOSITION OF A PRODUCTION LEVY ON EXCESSES .
CERTAIN PORTIONS HOWEVER OF THESE EXCESSES PRODUCED DURING THE 1967/68 MARKETING YEAR, AS LAID DOWN BY REGULATION NO 1789/68 OF THE COMMISSION OF 8 NOVEMBER 1968, HAVE BEEN CARRIED FORWARD TO THE FOLLOWING MARKETING YEAR, WHICH IS GOVERNED BY THE COMMON ORGANIZATION OF THE MARKET .
3 THE NATIONAL COURT INQUIRES BASICALLY WHETHER AN EXCESS WHICH COMES TO LIGHT ON AN OFFICIAL STOCKTAKING AFTER 1 JULY 1968, THE DATE OF THE COMING INTO FORCE OF REGULATION NO 1009/67, AND WHICH AROSE BEFORE THIS DATE, MUST BE ASSIGNED, FOR THE PURPOSE OF THE CALCULATION OF THE PRODUCTION LEVY, TO THE PERIOD BEFORE THE COMMON ORGANIZATION OF THE MARKET IN SUGAR CAME INTO FORCE, OR TO THE FIRST SUGAR MARKETING YEAR UNDER THE SYSTEM OF THIS ORGANIZATION ( 1968/69 ), OR TO THE MARKETING YEAR DURING WHICH IT WAS DISCOVERED .
THE QUESTIONS HAVE BEEN PUT IN CONNEXION WITH LIGITATION BETWEEN A SUGAR PRODUCER AND THE GERMAN CUSTOMS AUTHORITIES RELATING TO THE LEVY ON AN EXCESS OF SOME 310 METRIC TONS WHICH CAME TO LIGHT ON AN OFFICIAL STOCKTAKING CARRIED OUT ON 30 SEPTEMBER 1970, THAT IS FOUR YEARS AFTER THE PREVIOUS STOCKTAKING AND MORE THAN TWO YEARS AFTER THE COMMON ORGANIZATION OF THE MARKET IN SUGAR CAME INTO FORCE .
4 THE REGULATIONS IN FORCE AT THE TIME WERE SILENT IN THIS RESPECT .
THE RULES OF THE COMMON ORGANIZATION OF THE MARKET IN SUGAR MUST BE REGARDED AS FORMING A COMPLETE SYSTEM IN THE SENSE THAT IT DOES NOT LEAVE THE MEMBER STATES THE POWER TO FILL SUCH A LACUNA BY RESORTING TO THEIR NATIONAL LAW .
IT IS THUS PROPER TO SEEK A SOLUTION IN THE LIGHT OF THE AIMS AND OBJECTIVES OF THE COMMON ORGANIZATION OF THE MARKET, TAKING ACCOUNT OF CONSIDERATIONS OF A PRACTICAL AND ADMINISTRATIVE NATURE .
5 NO GENERAL STOCKTAKING WAS ORDERED EITHER ON THE COMING INTO FORCE OF THE COMMON ORGANIZATION OF THE MARKET IN SUGAR ON 1 JULY 1968 OR SUBSEQUENTLY ON THE TRANSITION FROM ONE SUGAR MARKETING YEAR TO THE NEXT .
ACCORDING TO THE EXPLANATIONS GIVEN TO