TWO QUESTIONS ARE CLOSELY CONNECTED, THEY MUST BE EXAMINED TOGETHER .
4 NEITHER REGULATION NO 19 NOR THE IMPLEMENTING REGULATIONS ISSUED THEREUNDER CONTAIN PROVISIONS WHEREBY THE RATE OF THE LEVY APPLICABLE TO A SPECIFIED CATEGORY OF CEREALS CAN BE REDUCED BECAUSE OF DAMAGE AND LOSS OF VALUE SUFFERED BY THESE CEREALS BEFORE BEING IMPORTED . IN VIEW OF THE ABSENCE OF SUCH PROVISIONS THIS PROBLEM MUST BE SOLVED BY REFERENCE TO THE SYSTEM OF THE REGULATION, HAVING REGARD TO THE PRINCIPLES GOVERNING THE COMMON ORGANIZATION OF AGRICULTURAL MARKETS AND THE AIMS ATTRIBUTED TO IT BY THE TREATY .
5 REGULATION NO 19 AND THE OTHER PROVISIONS MADE TO ESTABLISH A COMMON ORGANIZATION OF AGRICULTURAL MARKETS HAVE INTRODUCED A SYSTEM OF REGULATED PRICES IN THIS SECTOR IN ORDER TO ATTAIN THE OBJECTIVES LAID DOWN IN ARTICLES 39 AND 40 OF THE TREATY .
WITHIN THE FRAMEWORK OF THIS SYSTEM REGULATION NO 19 HAS IMPOSED LEVIES ON IMPORTS FROM THIRD COUNTRIES CORRESPONDING TO THE DIFFERENCE BETWEEN THE PRICES PREVAILING ON THE WORLD MARKET AND THE PRICES PREVAILING IN THE IMPORTING MEMBER STATE .
THESE LEVIES ARE DERIVED FROM THE TREATY AND NOT FROM NATIONAL LAW, ARE SIMULTANEOUSLY APPLICABLE IN ALL THE MEMBER STATES AND NOT WITHIN ONLY ONE OF THEM AND THEY ACT AS REGULATORS OF THE MARKET NOT WITHIN THE NATIONAL FRAMEWORK BUT WITHIN THAT OF A COMMON ORGANIZATION; THEY ARE DETERMINED BY REFERENCE TO A PRICE LEVEL FIXED ACCORDING TO THE OBJECTIVES OF THE COMMON MARKET AND TO FLUCTUATING RATES WHICH ARE CAPABLE OF VARIATION WITH CHANGES IN THE ECONOMIC SITUATION .
IN PARTICULAR, UNDER THE PROVISIONS OF ARTICLE 10 ( 2 ) OF REGULATION NO 19 THE AMOUNT OF THE LEVY ON EACH PRODUCT IS THE DIFFERENCE BETWEEN THE CIF PRICE DETERMINED ON THE BASIS OF THE MOST FAVOURABLE PRICES AT WHICH THE GOODS CAN BE BOUGHT ON THE WORLD MARKET AND THE THRESHOLD PRICE IN THE IMPORTING MEMBER STATE .
THE LATTER PRICE IS FIXED ANNUALLY BY THE MEMBER STATES FOR A STANDARD QUALITY FOR THE CATEGORY OF CEREALS IN QUESTION, WHILST THE CIF PRICE IS FIXED ON THE BASIS OF INTERNATIONAL PRICES ADJUSTED BY REFERENCE TO DIFFERENCES IN QUALITY WHICH MAY EXIST BY COMPARISON WITH THE STANDARD QUALITY FOR WHICH THE THRESHOLD PRICE IS FIXED .
6 THE RESULT OF THE SYSTEM WHICH HAS THUS BEEN ESTABLISHED IS THAT THE LEVIES, WHICH HAVE BEEN CALCULATED ON THE BASIS OF WEIGHTED VALUES AND HAVING REGARD TO STANDARD QUALITIES, ARE STANDARD CHARGES WHICH DO NOT TAKE ACCOUNT OF INDIVIDUAL CHARACTERISTICS OF THE PRODUCTS IMPORTED . PRODUCTS OF A QUALITY LOWER THAN THE STANDARD QUALITY ARE THEREFORE SUBJECT TO THIS LEVY IN THE SAME WAY AS PRODUCTS OF A HIGHER QUALITY .
7 THE REASONS WHY THE CONDITION OF GOODS IS BELOW THE STANDARD QUALITY DO NOT AFFECT THE GROUNDS WHICH JUSTIFY THE APPLICATION OF THE GENERAL LEVY TO THEM .
PRODUCTS WHICH HAVE SUFFERED DAMAGE BEFORE BEING IMPORTED AND WHICH HAVE THEREFORE LOST SOME VALUE MAY IN SPITE OF