TO CONSIDER THE QUESTIONS AS A WHOLE .
5 PARAGRAPH 1 OF THAT PROTOCOL PROVIDES THAT :
' ' SINCE TRADE BETWEEN THE GERMAN TERRITORIES SUBJECT TO THE BASIC LAW FOR THE FEDERAL REPUBLIC OF GERMANY AND THE GERMAN TERRITORIES IN WHICH THE BASIC LAW DOES NOT APPLY IS A PART OF GERMAN INTERNAL TRADE , THE APPLICATION OF THIS TREATY IN GERMANY REQUIRES NO CHANGE IN THE TREATMENT CURRENTLY ACCORDED THIS TRADE . ' '
6 AS THE COURT HAS ALREADY STATED IN ITS DECISION OF 1 OCTOBER 1974 IN CASE 14/74 ( NORDDEUTSCHES VIEH- UND FLEISCHKONTOR V HAUPTZOLLAMT HAMBURG-JONAS ( 1974 ) 2 ECR 899 ) THIS PROVISION IS INTENDED TO RELIEVE THE FEDERAL REPUBLIC OF GERMANY OF THE OBLIGATION TO APPLY THE RULES OF COMUNITY LAW TO GERMAN INTERNAL TRADE . IT ACCORDS A SPECIAL STATUS TO THE GERMAN DEMOCRATIC REPUBLIC AS TERRITORY WHICH DOES NOT FORM PART OF THE COMMUNITY BUT WHICH IS NOT A NON-MEMBER COUNTRY VIS-A-VIS THE FEDERAL REPUBLIC OF GERMANY .
7 THE RESULT IS THAT IN EVERY CASE WHERE COMMUNITY LAW REGULATES TRADE BETWEEN THE COMMUNITY AND NON-MEMBER COUNTRIES , THE FEDERAL REPUBLIC OF GERMANY IS AUTHORIZED TO CONSIDER THAT SUCH RULES ARE NOT APPLICABLE TO GERMAN INTERNAL TRADE . THE CONCEPT OF ' ' EXPORT ' ' USED IN THE COMMUNITY REGULATIONS CONCERNING THE COMMON ORGANIZATION OF THE MARKETS IN AGRICULTURAL PRODUCTS DOES NOT THEREFORE APPLY TO TRADE IN GOODS BETWEEN THE FEDERAL REPUBLIC OF GERMANY AND THE GERMAN DEMOCRATIC REPUBLIC .
8 THE PLAINTIFF IN THE MAIN ACTION , HOWEVER , CLAIMS THAT THE PROTOCOL DOES NOT APPLY IN THIS CASE . IT POINTS OUT THAT THE GOODS WERE SOLD AND DELIVERED TO A BUYER IN A NON-MEMBER COUNTRY AND THAT TWO PURCHASING TRANSACTIONS WERE CONCLUDED : ON THE ONE HAND BETWEEN UNDERTAKINGS IN THE FEDERAL REPUBLIC OF GERMANY AND IN AUSTRIA , ON THE OTHER BETWEEN UNDERTAKINGS IN AUSTRIA AND THE GERMAN DEMOCRATIC REPUBLIC . THAT IS NOT THE DECISIVE FACTOR , HOWEVER ; FOR A TRANSACTION TO FORM PART OF GERMAN INTERNAL TRADE WITHIN THE MEANING OF THE PROTOCOL , IT IS NECESSARY , AND AT THE SAME TIME SUFFICIENT , THAT THE GOODS ARE PUT INTO FREE CIRCULATION IN THE GERMAN DEMOCRATIC REPUBLIC WITHOUT HAVING BEEN IN FREE CIRCULATION IN A THIRD COUNTRY AFTER HAVING LEFT THE TERRITORY OF THE FEDERAL REPUBLIC OF GERMANY . THE SEQUENCE OF COMMERCIAL TRANSACTIONS AND THEIR FORMS DO NOT NEED TO BE TAKEN INTO ACCOUNT .
9 THE ANSWER TO THE QUESTIONS WHICH HAVE BEEN REFERRED TO THE COURT SHOULD THEREFORE BE THAT THE CONCEPT OF ' ' EXPORT ' ' WITHIN THE CONTEXT OF THE COMMUNITY PROVISIONS CONCERNING EXPORT REFUNDS FOR AGRICULTURAL PRODUCTS SUBJECT TO THE COMMON ORGANIZATION OF THE MARKETS MUST BE INTERPRETED AS MEANING THAT IT DOES NOT REFER TO TRADE FORMING PART OF GERMAN INTERNAL TRADE WITHIN THE MEANING OF THE PROTOCOL OF 25 MARCH 1975 .
Decision on costs
COSTS
10 THE COSTS INCURRED BY THE