EFFECTS ON THE MARKET IN AGRICULTURAL PRODUCTS . THIS MEANING IS TO BE INFERRED FROM THE PURPOSE OF THE LEVY SYSTEM . THE LEVIES ARE MAINLY INTENDED TO PROTECT AND STABILIZE THE COMMUNITY MARKET, IN PARTICULAR BY PREVENTING FLUCTUATIONS IN WORLD MARKET PRICES FROM HAVING REPERCUSSIONS WITHIN THE COMMUNITY . THIS AIM IS BEST ACHIEVED IF THE LEVY IS FIXED ON THE BASIS OF THE DAY FROM WHICH THE IMPORTED GOODS EXERCISE AND INFLUENCE ON THE INTERNAL MARKET OF THE COMMUNITY, THAT IS TO SAY, THE DATE ON WHICH THEY FINALLY REACH THIS MARKET AND ENTER INTO COMPETITION WITH DOMESTIC PRODUCTS . THE RATE OF LEVY APPLICABLE MUST THEREFORE BE THAT IN FORCE ON THE DATE ON WHICH THE GOODS ARE IRREVOCABLY PUT INTO FREE CIRCULATION .
4 IF THE GOODS HAVE BEEN MOVED INTO A CUSTOMS WAREHOUSE AND SUBJECTED TO SUPERVISION BY THE CUSTOMS AUTHORITIES, AND IF THEY CAN STILL BE RE-EXPORTED WITHOUT UNDUE COST, THEY CANNOT BE REGARDED AS IRREVOCABLY PUT INTO FREE CIRCULATION . THIS CONDITION IS NOT FULFILLED UNTIL THE GOODS ARE REMOVED FROM STORE . ACCORDINGLY, IN CASES SUCH AS THAT DESCRIBED IN THE QUESTION, THE DAY OF IMPORTATION WITHIN THE MEANING OF ARTICLE 15 ( 1 ) IS THE DATE OF REMOVAL FROM STORE SO THAT THE RATE OF LEVY APPLICABLE ON THIS DATE MUST BE APPLIED .
THE SECOND QUESTION ( II ( 1 AND 2 ))
5 THE COURT IS FURTHER ASKED TO DECIDE WHETHER ARTICLE 15 ( 2 ) OF REGULATION NO 120/67 MUST ALSO BE INTERPRETED AS MEANING THAT IF GOODS ARE STORED IN DEFERRED LEVY WAREHOUSES, THE IMPORT TRANSACTION MUST BE REGARDED AS EFFECTED ON THE DATE OF REMOVAL FROM STORE . IT IS EVIDENT FROM THE ORDER FOR REFERENCE THAT THIS QUESTION CONCERNS CERTAIN CONSIGNMENTS OF OATS IMPORTED INTO THE FEDERAL REPUBLIC OF GERMANY FROM A THIRD COUNTRY WHICH WERE STORED IN A DEFERRED LEVY WAREHOUSE AND FOR WHICH THERE WAS AN IMPORT LICENCE WITH A RATE OF LEVY FIXED IN ADVANCE .
6 ARTICLE 15 ( 2 ) OF REGULATION NO 120/67, WHICH DEALS WITH THE FIXING OF THE LEVY IN ADVANCE, PROVIDES, BY WAY OF EXCEPTION TO THE RULE CONTAINED IN PARAGRAPH 1, THAT THE LEVY WHICH IS APPLICABLE ON THE DAY OF SUBMISSION OF AN APPLICATION FOR THE IMPORT LICENCE IN THAT THE IMPORTER SEEKS THE BENEFIT OF THE ADVANCE FIXING OF THE LEVY MAY, AT HIS REQUEST, BE APPLIED PROVIDED THAT WHAT IS INVOLVED IS AN " IMPORT TO BE EFFECTED " DURING THE PERIOD OF VALIDITY OF THE SAID IMPORT LICENCE . FOR THE PURPOSES OF ASCERTAINING IN WHAT CASES THE IMPORT HAS TAKEN PLACE DURING THE PERIOD OF VALIDITY OF THE IMPORT LICENCE, THE COURT IS ASKED TO INTERPRET THE PHRASE " IMPORT TO BE EFFECTED " BY DECIDING AT WHAT TIME THIS OCCURS . THUS THE FINANZGERICHT SEEKS TO KNOW, BY MEANS OF THE INTERPRETATION REQUESTED, WHAT DATE IS TO BE REGARDED AS THE DAY OF IMPORTATION IN THE CASES MENTIONED