WHETHER ARTICLE 11 OF REGULATION NO 19/62 OF THE COUNCIL IS TO BE INTERPRETED IN SUCH A WAY THAT IN THE CALCULATION OF THE LEVY ON DURUM WHEAT THE TURNOVER EQUALIZATION TAX PAYABLE ON IMPORTS SHOULD HAVE BEEN TAKEN INTO ACCOUNT .
3 ARTICLE 11 ( 1 ) AND ( 2 ) OF REGULATION NO 19/62 LAYS DOWN THE CRITERION FOR CALCULATION WHICH ESTABLISHES THE AMOUNT OF THE LEVY TO BE APPLIED TO IMPORTS OF DURUM WHEAT INTO THE MEMBER STATES .
TO THIS END, THIS PROVISION STATES THAT AS REGARDS DURUM WHEAT THE AMOUNT OF THE LEVY SHALL BE EQUAL TO THE DIFFERENCE BETWEEN THE THRESHOLD PRICE IN THE IMPORTING MEMBER STATE AND THE FREE-AT-FRONTIER PRICE OF THE PRODUCT ON ARRIVAL FROM ANOTHER MEMBER STATE OR THE C.I.F . PRICE OF THE PRODUCT WHEN IMPORTED FROM THIRD COUNTRIES .
IN LAYING DOWN THE CRITERIA TO BE APPLIED TO THE FIXING OF THE THRESHOLD PRICE FOR DURUM WHEAT THE SAID ARTICLE 11 DOES NOT REPRODUCE THE PROVISIONS CONTAINED IN ARTICLE 4, RELATING TO THE CALCULATION OF THE THRESHOLD PRICE FOR IMPORTS OF COMMON WHEAT, BARLEY, MAIZE AND RYE, BUT PROVIDES THAT THE THRESHOLD PRICE FOR DURUM WHEAT SHALL BE FIXED BY THE MEMBER STATES, FOR AN IDENTICAL STANDARD OF QUALITY, AT A LEVEL NOT LESS THAN 5 PER CENT ABOVE THAT FOR COMMON WHEAT .
UNLIKE ARTICLE 4, ARTICLE 11 ( 4 ) PROVIDES THAT THE THRESHOLD PRICE FOR DURUM WHEAT SHALL BE FIXED IN RELATION NOT ONLY TO THE LEVEL OF THE TARGET PRICE BUT ALSO TO A MINIMUM DIFFERENTIAL BETWEEN THE THRESHOLD PRICE FOR THAT CEREAL AND THAT FOR COMMON WHEAT, BELOW WHICH FIGURE THE THRESHOLD PRICE FOR DURUM WHEAT MAY NOT BE FIXED .
ALTHOUGH THE PURPORT OF THIS RULE IS THAT THE AMOUNT OF THE LEVY CAN VARY IN VIEW OF FLUCTUATIONS IN WORLD PRICES AND OF THE THRESHOLD PRICE, PROVIDED THAT THESE VARIATIONS OCCUR ABOVE THE BEFORE-MENTIONED MINIMUM DIFFERENTIAL, A DECREASE IN THE LEVY DUE TO ACCOUNT BEING TAKEN OF INEVITABLE MARKETING COSTS, SUCH AS THE TURNOVER EQUALIZATION TAX, IS PROHIBITED IF THIS DECREASE RESULTS IN THE AMOUNT OF THE LEVY IN QUESTION NO LONGER CORRESPONDING TO A THRESHOLD PRICE FOR DURUM WHEAT WHICH IS AT LEAST 5 PER CENT HIGHER THAN THAT FOR COMMON WHEAT .
4 ACCORDINGLY THE FIRST QUESTION SHOULD BE ANSWERED TO THE EFFECT THAT ARTICLE 11 OF REGULATION NO 19/62 NEITHER REQUIRES NOR PROHIBITS THAT A MEMBER STATE SHOULD TAKE ACCOUNT OF THE TURNOVER EQUALIZATION TAX IN CALCULATING THE LEVY APPLICABLE TO DURUM WHEAT, PROVIDED THAT THE THRESHOLD PRICE FOR THAT CEREAL IS MAINTAINED AT A LEVEL AT LEAST 5 PER CENT ABOVE THAT FOR COMMON WHEAT .
5 THE SECOND QUESTION ASKS WHETHER ARTICLE 8 ( 1 ) OF REGULATION NO 19/62 IS TO BE INTERPRETED IN SUCH A WAY THAT THE THRESHOLD PRICE FOR MAIZE IN MEMBER STATES IN WHICH THERE IS NO SIGNIFICANT PRODUCTION OF THAT CEREAL WAS TO BE FIXED IN SUCH A WAY THAT IT