WHICH HAVE ARISEN IN SPITE OF THE FACT THAT THE TITULAR HOLDER OF THE LICENCE HAS TAKEN ALL THE PRECAUTIONS WHICH COULD REASONABLY BE EXPECTED OF A PRUDENT AND DILIGENT TRADER .
Decision on costs
8 THE COSTS INCURRED BY THE COMMISSION, WHICH SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE .
9 AS THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE VERWALTUNGSGERICHT OF FRANKFURT-ON-MAIN BY ORDER OF THAT COURT DATED 20 NOVEMBER 1973 HEREBY RULES :
1 . FOR THE PURPOSES OF DETERMINING THE DATE ON WHICH THE OBLIGATION TO IMPORT PURSUANT TO THE LICENCE IS DEEMED TO HAVE BEEN FULFILLED, WITHIN THE MEANING OF ARTICLE 15 ( 1 ) ( A ) OF REGULATION NO 1373/70, ACCEPTANCE BY THE CUSTOMS AUTHORITIES, WITHIN THE MEANING OF ARTICLE 15 ( 5 ) ( A ), OF THE DOCUMENT BY WHICH THE DECLARANT STATES HIS INTENTION TO PUT THE GOODS INTO FREE CIRCULATION DOES NOT REQUIRE THAT THE CUSTOMS PROCEDURE SHOULD BE FINALLY CONCLUDED IN FAVOUR OF THE DECLARANT .
2 . BEFORE ARTICLE 15 ( 1 ) CAN APPLY, IT IS ESSENTIAL THAT THE GOODS WHICH, PURSUANT TO THE PROVISIONS OF THE SECOND SUBPARAGRAPH OF ARTICLE 8 ( 2 ), HAVE BEEN ATTRIBUTED ON THE LICENCE, SHALL HAVE, IN FACT, BEEN PUT INTO FREE CIRCULATION .