PROVISION AT ISSUE MUST BE UNDERSTOOD AS THE RATE OF LEVY FIXED FOR THE EXPECTED MONTH OF IMPORTATION SPECIFIED IN THE IMPORT LICENCE, WHILE OTHERS TAKE THE VIEW THAT THIS EXPRESSION MEANS THE RATE FIXED FOR THE FINAL MONTH OF THE PERIOD OF VALIDITY OF THE LICENCE .
7 THE EINFUHR - UND VORRATSSTELLE FUER GETREIDE UND FUTTERMITTEL OF FRANKFURT AM MAIN, WHICH IS THE INTERVENTION AGENCY FOR THE FEDERAL REPUBLIC OF GERMANY AND IS THE DEFENDANT IN THE MAIN ACTION, CONTENDS, IN RELIANCE ON ARTICLE 15 ( 2 ) OF REGULATION NO 120/67, THAT THE EXPRESSION " LEVY FIXED IN ADVANCE " IS TO BE UNDERSTOOD AS REFERRING TO THE RATE OF LEVY FIXED FOR THE EXPECTED MONTH OF IMPORTATION . THE PLAINTIFF IN THE MAIN ACTION, ON THE OTHER HAND, TAKES THE VIEW THAT THIS EXPRESSION REFERS TO THE RATE FIXED FOR THE FINAL MONTH OF THE PERIOD OF VALIDITY OF THE LICENCE . FOR A LONG TIME THE COMMISSION UPHELD THE INTERPRETATION PUT FORWARD BY THE GERMAN INTERVENTION AGENCY, BUT BEFORE THE COURT IT HAS ADOPTED THE SECOND INTERPRETATION, RELYING IN PARTICULAR ON ARTICLE 9 OF REGULATION NO 140/67/EEC OF THE COUNCIL OF 21 JUNE 1967 ON RULES FOR THE ADVANCE FIXING OF LEVIES ON CEREALS ( OFFICIAL JOURNAL, ENGLISH SPECIAL EDITION 1967, P . 91 ) AND ON ARGUMENTS ADDUCED FROM THE OBJECTIVE OF THE SYSTEM OF DEPOSITS .
8 ARTICLE 8 ( 3 ) OF REGULATION NO 183/67 STATES THAT THE AMOUNTS TO BE TAKEN INTO CONSIDERATION WHEN CALCULATING THE DEPOSIT OR PORTION OF THE DEPOSIT WHICH IS FORFEITED, IN RESPECT OF IMPORT CERTIFICATES FOR WHICH THE LEVY HAS BEEN FIXED IN ADVANCE, ARE AS FOLLOWS :
" 0.50 UNITS OF ACCOUNT PER METRIC TON, INCREASED BY AN AMOUNT EQUAL TO :
- THE LEVY FIXED IN ADVANCE, INCREASED BY A PREMIUM PROVIDED FOR IN THE SCALE OF PREMIUMS IN FORCE ON THE DAY OF LODGING THE REQUEST FOR THE LICENCE FOR THE MONTH OF IMPORTATION SHOWN IN THE LICENCE, OR FOR THE FINAL MONTH OF THE PERIOD OF VALIDITY OF THE LICENCE, IF THE LATTER IS HIGHER; AND
- REDUCED BY THE LEVY APPLICABLE ON THE FINAL DAY OF THE PERIOD OF VALIDITY OF THE IMPORT LICENCE ".
ALTHOUGH THIS PROVISION HAS TAKEN CARE TO INDICATE WITH PRECISION VARIOUS FACTORS INVOLVED IN THE CALCULATION OF THE AMOUNT OF THE DEPOSIT OR PART DEPOSIT TO BE FORFEITED, IT HAS NOT DEFINED WHAT IS TO BE UNDERSTOOD BY " LEVY FIXED IN ADVANCE ". IN ORDER TO INTERPRET THAT EXPRESSION, REFERENCE MUST BE MADE TO THE PROVISIONS WHICH FORM THE LEGAL BASIS OF REGULATION NO 183/67 AS A WHOLE, NAMELY REGULATIONS NOS 120/67 AND 140/67 OF THE COUNCIL .
9 ARTICLE 15 ( 2 ) OF REGULATION NO 120/67 PROVIDES THAT IN A CASE OF ADVANCE FIXING THE LEVY TO BE CHARGED ON IMPORTATION IS " THE LEVY APPLICABLE ON THE DAY ON WHICH APPLICATION FOR A LICENCE IS MADE, ADJUSTED FOR THE THRESHOLD PRICE WHICH