ON THE BASIS OF APPROXIMATELY 70% OF THE BASIC PRICE .
29 IT SHOULD ALSO BE NOTED THAT A LATER AMENDMENT TO ARTICLE 2 OF REGULATION NO 974/71 , INTRODUCED BY COUNCIL REGULATION NO 855/84 OF 31 MARCH 1984 ( OFFICIAL JOURNAL 1984 , L 90 , P . 1 ) - WHICH DOES NOT APPLY TO THE PRESENT FACTS - PROVIDED THAT , FROM 1 JANUARY 1985 ONWARDS , PIGMEAT WAS TO BE TREATED FOR THE PURPOSES OF APPLYING M.C.A.S AS A PRODUCT DERIVED FROM CEREALS . CONSEQUENTLY , M.C.A.S FOR PIGMEAT ARE EQUAL TO THE INCIDENCE ON THE PRICE OF PIGMEAT OF THE APPLICATION OF M.C.A.S TO CEREAL PRICES .
30 THE APPLICANTS MAINTAIN THAT , SINCE NO BUYING-IN PRICE HAS BEEN FIXED FOR PIGMEAT SINCE 1971 , THE DEFENDANT INSTITUTIONS COULD NOT APPLY TO PIGMEAT M.C.A.S CALCULATED ON THE BASIS OF A FRACTION OF THE BASIC PRICE - THAT IS , ON A FICTITIOUS BUYING-IN PRICE . ACCORDING TO THE APPLICANTS , M.C.A.S MAY NOT BE APPLIED EXCEPT WITHIN A SYSTEM OF PRICES GUARANTEED BY INTERVENTION MEASURES .
31 THE APPLICANTS FURTHER MAINTAIN THAT , IN THE ABSENCE OF A BUYING-IN PRICE CAPABLE OF AFFORDING A BASIS FOR CALCULATING M.C.A.S , THOSE AMOUNTS SHOULD HAVE BEEN FIXED IN ACCORDANCE WITH ARTICLE 2 ( 2 ) OF REGULATION NO 974/71 ; THEY SHOULD THEREFORE HAVE BEEN EQUAL TO THE INCIDENCE ON PIGMEAT PRICES OF THE APPLICATION OF M.C.A.S TO THE PRICE OF THE BASIC PRODUCT ON WHICH PIGMEAT DEPENDS , NAMELY CEREALS . THE APPLICANTS POINT OUT THAT THE LEVY ON PIGMEAT IMPORTS FROM NON-MEMBER COUNTRIES IS CALCULATED , IN PART , ON THE BASIS OF THE QUANTITY OF FEED GRAIN REQUIRED FOR THE PRODUCTION IN THE COMMUNITY OF ONE KILOGRAM OF PIGMEAT ( ARTICLE 9 ( 1 ) ( A ) OF REGULATION NO 2759/75 , MENTIONED ABOVE ). THE SAME METHOD WAS ADOPTED IN ARTICLE 75 ( 1 ) OF THE ACCESSION TREATY OF 1972 , WITH REFERENCE TO ' ACCESSION ' COMPENSATORY AMOUNTS .
32 THE APPLICANTS SUBMIT LASTLY THAT THE VALIDITY OF THAT METHOD FOR THE CALCULATION OF M.C.A.S IS BORNE OUT BY THE ADOPTION OF REGULATION NO 855/84 , MENTIONED ABOVE , BY VIRTUE OF WHICH PIGMEAT WAS THEREAFTER TREATED AS A PRODUCT DERIVED FROM CEREALS FOR THE PURPOSE OF APPLYING M.C.A.S .
33 IN THIS CONNECTION IT SHOULD BE OBSERVED THAT , AS MAY BE SEEN FROM REGULATION NO 2759/75 ON THE COMMON ORGANIZATION OF THE MARKET IN PIGMEAT , PIGMEAT IS A PRODUCT FOR WHICH INTERVENTION MEASURES ARE PRESCRIBED . THERE CAN THEREFORE BE NO DOUBT THAT PIGMEAT WAS COVERED BY ARTICLE 1 ( 2 ) ( A ) OF REGULATION NO 974/71 , AND HENCE COULD BE SUBJECT TO M.C.A.S AS A BASIC PRODUCT , PROVIDED THAT THE OTHER REQUIREMENTS FOR THE INTRODUCTION OF SUCH AMOUNTS WERE FULFILLED .
34 THE FACT THAT INTERVENTION MEASURES FOR PIGMEAT AT THE MATERIAL PERIOD CONSISTED SOLELY OF AID FOR PRIVATE STORAGE IN NO