CATEGORIES OF ECONOMIC OR ADMINISTRATIVE TRANSACTIONS WITHIN THE FRAMEWORK OF THE COMMON ORGANIZATION OF THE MARKET IN SUGAR . IF THE CONTESTED MEASURE CLEARLY DISCLOSES THE ESSENTIAL OBJECTIVE PURSUED BY THE INSTITUTION , IT WOULD BE GOING TOO FAR TO INSIST UPON A SPECIFIC STATEMENT OF REASONS FOR EACH OF THE TECHNICAL CHOICES FOR WHICH IT PROVIDES . MOREOVER , IT IS CLEAR FROM THE FOREGOING THAT THE COMMISSION ' S CHOICE , FOR THE DETERMINATION OF EXPORT REFUNDS , OF THE LAST DAY OF THE PERIOD FOR THE SUBMISSION OF TENDERS IS PERFECTLY CONSISTENT WITH THE SCHEME OF THE SYSTEM AS A WHOLE .
20 IT IS APPARENT FROM THE FOREGOING THAT THE PLAINTIFFS MUST HAVE BEEN IN A POSITION TO REALIZE THE UNDERLYING REASONS FOR THE PROVISIONS WHICH THEY ALLEGE TO BE UNJUSTIFIED AND THAT THEY HAD THE OPPORTUNITY TO DECIDE , WITH FULL KNOWLEDGE OF THE FACTS , UPON HOW TO DEFEND THEIR RIGHTS .
21 THE VALIDITY OF REGULATION NO 3016/78 CANNOT THEREFORE BE CONTESTED ON THE GROUND OF INFRINGEMENT OF THE REQUIREMENT IMPOSED BY ARTICLE 190 OF THE TREATY THAT THE REASONS UPON WHICH A MEASURE IS BASED MUST BE STATED .
THE SECOND QUESTION
22 THE SECOND QUESTION SUBMITTED BY THE TRIBUNAL ADMINISTRATIF SEEKS TO DETERMINE WHETHER REGULATION NO 3016/78 IS VITIATED BY DISCRIMINATORY MEASURES WHICH RENDER IT INVALID . IT IS APPARENT FROM THE EXPLANATIONS GIVEN BY THE PLAINTIFFS THAT THE SECOND QUESTION STEMS FROM A TWOFOLD OBJECTION RAISED BEFORE THE TRIBUNAL ADMINISTRATIF : ON THE ONE HAND , THE PLAINTIFFS COMPLAIN THAT THE COMMISSION HAS CREATED SPECIAL RULES APPLICABLE TO THE SUGAR MARKET WITHOUT ADOPTING PARALLEL PROVISIONS FOR OTHER MARKET SECTORS ; ON THE OTHER HAND , THEY CLAIM THAT THE COMMISSION HAS MADE NO PROVISION FOR ANY ADJUSTMENT OF THE REFUNDS IN FAVOUR OF TRADERS WHO OPTED FOR ADVANCE FIXING , AND THEREFORE FOR CERTAINTY IN THEIR DEALINGS , WHILST FOR OTHER TRADERS THE CONVERSION RATE WHICH IS VALID ON THE DAY OF THE EXPORTATION IS AUTOMATICALLY APPLIED .
23 BOTH THOSE OBJECTIONS ARE BASED ON THE SECOND PARAGRAPH OF ARTICLE 40 ( 3 ) OF THE TREATY , BY VIRTUE OF WHICH COMMON ORGANIZATIONS OF THE MARKETS MUST ' ' EXCLUDE ANY DISCRIMINATION BETWEEN PRODUCERS OR CONSUMERS WITHIN THE COMMUNITY ' ' .
24 IT IS APPROPRIATE TO POINT OUT IN THAT REGARD THAT , IN THE FIRST PLACE , THE FACT THAT REGULATION NO 3016/78 IS SPECIFIC TO THE SUGAR MARKET AND THAT APPARENTLY THERE ARE NO SIMILAR PROVISIONS FOR OTHER MARKET SECTORS CANNOT BE DESCRIBED AS DISCRIMINATION . IT IS SUFFICIENT TO NOTE THAT EACH OF THE COMMON ORGANIZATIONS OF THE MARKET EMBODIES FEATURES SPECIFIC TO IT AND THE ORGANIZATION OF THE MARKET IN SUGAR IS MOREOVER CHARACTERIZED BY THE PARTICULARLY COMPLEX NATURE OF ITS PROVISIONS . AS A RESULT , A COMPARISON OF THE TECHNICAL RULES AND PROCEDURES ADOPTED IN ORDER TO REGULATE THE VARIOUS SECTORS OF THE MARKET CANNOT CONSTITUTE A VALID BASIS FOR THE PURPOSE