SUCH AMOUNTS, CONSIDERS TO BE INCLUDED WITHIN THE OPERATIONS OF WITHDRAWAL FROM STOCK . THEIR PURPOSE IS TO CHECK THE QUANTITY OR QUALITY OF THE GOODS BEFORE THEY ARE WITHDRAWN FROM STOCK AND NOT TO VERIFY AT A LATER STAGE THE USE TO WHICH THE GOODS ARE PUT . THEREFORE, BY CONTRAST WITH THE OPERATION OF COLOURING, THEIR PURPOSE RELATES DIRECTLY TO WITHDRAWAL FROM STOCK .
18 SINCE COLOURING CANNOT BE REGARDED AS A MATERIAL OPERATION INVOLVED IN WITHDRAWAL FROM STOCK OR PROCESSING, IT IS NECESSARY TO REFER TO THE ONLY PROVISION DEALING WITH COSTS CONNECTED WITH COLOURING, NAMELY ARTICLE 5 OF REGULATION NO 2974/83 WHICH PROVIDES THAT "COLOURING MUST BE CARRIED OUT AT MINIMUM EXPENSE ". THE WORDING OF THAT ARTICLE SUGGESTS THAT THE COSTS CONNECTED WITH COLOURING MUST BE REIMBURSED IN FULL PROVIDED THAT THE METHOD ADOPTED WAS THE LEAST COSTLY POSSIBLE, A POINT NOT RAISED IN THE PROCEEDINGS .
19 IT IS APPARENT FROM THE FOREGOING CONSIDERATIONS THAT THE SUBMISSION THAT ARTICLES 4 AND 6 OF COUNCIL REGULATION NO 1883/78 AND ANNEX I TO COUNCIL REGULATION NO 3247/81 HAVE BEEN INFRINGED AND MISAPPLIED IS WELL FOUNDED .
20 IT FOLLOWS THAT THE COMMISSION DECISION OF 7 JUNE 1985 MUST BE DECLARED VOID IN SO FAR AS IT APPLIES TO THE OPERATION OF COLOURING REFERRED TO IN COMMISSION REGULATION NO 2794/83 OF 6 OCTOBER 1983 .
Decision on costs
COSTS
21 PURSUANT TO ARTICLE 69 ( 2 ) OF THE RULES OF PROCEDURE, THE UNSUCCESSFUL PARTY IS TO ORDERED TO PAY THE COSTS . SINCE THE COMMISSION HAS FAILED IN ITS SUBMISSIONS, IT MUST BE ORDERED TO PAY THE COSTS .
Operative part
ON THOSE GROUNDS,
THE COURT
HEREBY :
( 1 ) DECLARES VOID COMMISSION DECISION C(85 ) 839 OF 7 JUNE 1985 FIXING A STANDARD AMOUNT FOR THE REPAYMENT OF EXPENDITURE RESULTING FROM THE TREATMENT OF DENATURED OR COLOURED CEREALS WITH A VIEW TO THEIR USE IN ANIMAL FEED IN SO FAR AS IT APPLIES TO THE COLOURING OPERATION PROVIDED FOR IN COMMISSION REGULATION ( EEC ) NO 2794/83 OF 6 OCTOBER 1983 ON THE SALE ON THE INTERNAL MARKET OF 450 000 TONNES OF COMMON WHEAT OF BREAD-MAKING QUALITY HELD BY THE ITALIAN INTERVENTION AGENCY ( OFFICIAL JOURNAL 1983, L 274, P . 18 );
( 2 ) ORDERS THE COMMISSION TO PAY THE COSTS .