REFERENCE PRICES AND ENTRY PRICES, THE LATTER MUST INCLUDE THE TURNOVER EQUALIZATION TAX .
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ACCORDING TO THE FIRST SUBPARAGRAPH OF ARTICLES 11(2 ) ( AS AMENDED ) OR REGULATION NO 23, THE FIXING OF A REFERENCE PRICE IS INTENDED TO " AVOID DISTURBANCES DUE TO OFFERS FROM THIRD COUNTRIES AT ABNORMAL PRICES ". THIS PROTECTION OF COMMUNITY PRODUCTS MUST CLEARLY ACT UPON ANY MARKET IN WHICH THESE PRODUCTS ARE IN COMPETITION WITH PRODUCTS FROM THIRD COUNTRIES . THIS CONSIDERATION IS PARTICULARLY IMPORTANT FOR THE PRODUCT, THE MARKETS AND THE PERIOD IN QUESTION IN THE PRESENT CASE . IN FACT, IN THE MONTH OF OCTOBER CONSIDERABLE QUANTITIES OF TABLE GRAPES ORIGINATING IN OTHER MEMBER STATES ARE OFFERED ON THE GERMAN MARKETS . HOWEVER, IT IS CLEAR, ON THE ONE HAND, THAT THESE IMPORTS ARE SUBJECT TO THE TURNOVER EQUALIZATION TAX AND, ON THE OTHER HAND, THAT THAT CHARGE CANNOT BE INCLUDED IN THE REFERENCE PRICE, WHICH IS FIXED ON THE BASIS OF PRICES RECORDED IN THE PRODUCER MEMBER STATES .
CONSEQUENTLY, IF THIS CHARGE WERE ACCEPTED AS A PART OF THE ENTRY PRICE, PRODUCTS FROM THIRD COUNTRIES WOULD BE PLACED, ON THE GERMAN MARKETS, IN A SITUATION MORE FAVOURABLE THAN WOULD THE PRODUCTS ORIGINATING IN OTHER MEMBER STATES, WHICH WOULD BE DIAMETRICALLY OPPOSED TO THE OBJECTIVE OF REGULATION NO 23 . THE DEDUCTION OF THE TURNOVER EQUALIZATION TAX IS THUS COMPATIBLE WITH REGULATIONS NOS 23 AND 65/65 .
( C ) THE OBJECTION IS RAISED, IN ADDITION, THAT THE DEDUCTION OF THE COMMUNITY COUNTERVAILING CHARGE COLLECTED DURING THE PREVIOUS PERIOD HAS A " CUMULATIVE EFFECT " AND THAT BY REDUCING THE ENTRY PRICE TO AN ARTIFICIALLY LOW LEVEL, IT CAN BE USED PRECISELY TO JUSTIFY THE INTRODUCTION OF A NEW COUNTERVAILING CHARGE .
IT FOLLOWS FROM THE COMBINED PROVISIONS OF THE FIFTH TO SEVENTH SUBPARAGRAPHS OF ARTICLE 11(2 ) ( AS AMENDED ) OF REGULATION NO 23, AND OF ARTICLE 2(1 ) OF THE SAID REGULATION NO 99/65/EEC OF THE COMMISSION THAT BEFORE DECIDING ON THE PRINCIPLE AMOUNT OF A COUNTERVAILING CHARGE TO BE INTRODUCED OR RETAINED FOR A PARTICULAR PERIOD THE COMMISSION IS REQUIRED TO OBSERVE THE REPRESENTATIVE MARKETS AND TO CALCULATE AN ENTRY PRICE DAILY .
CONSEQUENTLY THE DATA COLLECTED DURING THE OBSERVATION PERIOD MUST ENABLE THE COMMISSION TO EVALUATE AS PRECISELY AS POSSIBLE THE MOVEMENT OF PRICES TO BE EXPECTED FOR THE PERIOD TO COME .
ON THE OTHER HAND, THE PRICES TO BE EVALUATED CLEARLY CANNOT INCLUDE A COUNTERVAILING CHARGE, AS THE EVALUATION IS INTENDED PRECISELY TO DISCOVER WHETHER, AND IF SO TO WHAT EXTENT, THE INTRODUCTION OR RETENTION OF SUCH A CHARGE PROVES TO BE NECESSARY FOR THE PERIOD TO COME .
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CONSEQUENTLY, THE PRICES CALCULATED ON THE BASIS OF DATA RELATING TO THE OBSERVATION PERIOD MUST, FOR THEIR PART, BE DECIDED AFTER A DEDUCTION HAS BEEN MADE IN RESPECT OF THE COUNTERVAILING CHARGE IN FORCE DURING THAT PERIOD .
B - THE PRICES RECORDED ON THE REPRESENTATIVE MARKETS
THE