TO TAKE ALL APPROPRIATE MEASURES IN ORDER TO ENSURE THAT THE RULES LAID DOWN BY THE COUNCIL ARE IMPLEMENTED IN SUCH A WAY AS TO ATTAIN FULLY THE OBJECTIVES PURSUED BY SUCH RULES .
8 THE OBJECTIVES PURSUED BY THE COUNCIL IN ESTABLISHING SPECIAL ARRANGEMENTS FOR THE IMPORTATION OF CERTAIN BEEF INTENDED FOR PROCESSING WERE DEFINED IN THE SEVENTH RECITAL IN THE PREAMBLE TO THE BASIC REGULATION , REGULATION NO 805/68 OF THE COUNCIL . THAT RECITAL STATES THAT WHILST THE SUSPENSION OF THE LEVIES IS INTENDED TO GUARANTEE ADEQUATE SUPPLIES FOR THE PROCESSING INDUSTRIES IN THE COMMUNITY THAT MUST NOT BE AT THE EXPENSE OF THE FUNDAMENTAL PRINCIPLE OF PREFERENCE FOR COMMUNITY-PRODUCED MEAT . IN OTHER WORDS THE EXISTENCE AND EXTENT OF THE RIGHT TO THE SUSPENSION OF THE LEVY IN THIS FIELD DEPENDS DIRECTLY ON THE SITUATION AND DEVELOPMENT OF THE COMMUNITY MARKET .
9 SINCE THAT MARKET IS CAPABLE OF DEVELOPING RELATIVELY SWIFTLY IT IS NECESSARY TO BE ABLE TO ADAPT THE SPECIAL IMPORT ARRANGEMENTS TO MEET THAT DEVELOPMENT . FOR THAT PURPOSE REGULATION NO 805/68 OF THE COUNCIL , AS AMENDED BY REGULATION NO 425/77 , IN ADDITION PROVIDES IN ARTICLE 14 ( 4 ) ( A ) THAT THE QUANTITIES WHICH MAY BE IMPORTED UNDER SUSPENSION OF THE LEVY MUST BE DETERMINED BY THE COMMISSION ON A QUARTERLY BASIS . THAT PROVISION WOULD BE RENDERED NUGATORY IF IT WERE POSSIBLE FOR PROCESSING UNDERTAKINGS TO BUILD UP STOCKS WITH A VIEW TO SPECULATION SO THAT THEY COULD NULLIFY THE EFFECTS OF ANY RESTRICTION OR INDEED ABOLITION BY THE COMMISSION OF THE SPECIAL IMPORT ARRANGEMENTS INTENDED TO ENSURE THE PROTECTION OF THE COMMUNITY MARKET .
10 THE PROTECTION OF THE OBJECTIVES PURSUED BY THE COUNCIL IN THIS FIELD THUS JUSTIFIED THE COMMISSION IN PROVIDING IN THE IMPLEMENTING MEASURES THAT THE MEAT IMPORTED SUBJECT TO SUSPENSION OF THE LEVY MUST BE PROCESSED WITHIN A SPECIFIED PERIOD .
11 THE PLAINTIFF IN THE MAIN ACTION ALSO CLAIMS THAT THE WITHDRAWAL OF THE SUSPENSION WHERE THE PRESCRIBED PERIODS ARE EXCEEDED IS OUT OF PROPORTION TO THE GRAVITY OF THE SHORTCOMING , WHICH DOES NOT JEOPARDIZE THE OBJECTIVES PURSUED BY THE ARRANGEMENTS .
12 SUCH AN ARGUMENT IS BASED ON A MISTAKEN VIEW OF THE OBJECTIVES PURSUED BY THE ARRANGEMENTS IN QUESTION INASMUCH AS IT FAILS TO TAKE INTO CONSIDERATION THE NEED TO PRESERVE THE ROLE OF COMMUNITY PREFERENCE WHICH COULD NOT BE GUARANTEED , FOR THE REASONS GIVEN ABOVE , IF A TIME-LIMIT FOR PROCESSING WERE NOT PRESCRIBED FOR UNDERTAKINGS QUALIFYING FOR SUSPENSION OF THE LEVY ON IMPORTS . FAILURE TO CARRY OUT THE PROCESSING WITHIN THE PERIOD LAID DOWN THUS DIRECTLY JEOPARDIZES THE OBJECTIVES PURSUED BY THE SYSTEM AND THE PENALTY ATTACHED TO IT IS BY NO MEANS DISPROPORTIONATE .
13 FINALLY , THE PLAINTIFF COMPANY COMPLAINS THAT THE COMMISSION HAS MADE THE CHARGING OF THE LEVY AN AUTOMATIC CONSEQUENCE OF FAILURE TO OBSERVE THE TIME-LIMIT REGARDLESS OF THE EXTENT OF SUCH FAILURE AND IS THEREBY IN BREACH OF