IN UNITS OF ACCOUNT PER 100 KG .
77ON THE BASIS OF THESE CALCULATIONS THE AVERAGE CHARGE BORNE BY EACH 100 KG OF SUGAR PRODUCED IS THE DIFFERENCE BETWEEN THE SAID AVERAGE PRICE AND THE INTERVENTION PRICE FOR THE SAME QUANTITY .
78HOWEVER , IT IS ACKNOWLEDGED THAT UNDER THE COMMON ORGANIZATION OF THE MARKET FOR SUGAR ROUGHLY 60 % OF THE AVERAGE CHARGE INVOLVED IN THE PRODUCTION LEVY IS BORNE BY SUGAR-BEET GROWERS FOR WHOM THE MINIMUM PRICE OF BEET IS SUBSTANTIALLY REDUCED FOR BEET USED FOR B AND C SUGAR , THAT IS TO SAY , FOR SUGAR PRODUCED OUTSIDE THE BASIC QUOTA .
79BY OMITTING TO TAKE THIS FACTOR INTO CONSIDERATION IN ITS CALCULATIONS , THE COMMISSION HAS CONSIDERABLY OVERESTIMATED THE CHARGES BORNE BY SUGAR MANUFACTURERS .
80IT IS ALSO IMPORTANT TO NOTE THAT IT EMERGES FROM THE COMMISSION ' S CALCULATIONS THAT EACH INCREASE IN THE TOTAL PRODUCTION OF SUGAR OUTSIDE THE BASIC QUOTA HAS THE EFFECT OF INCREASING THE AVERAGE CHARGE TO BE BORNE BY THE MANUFACTURER SO THAT THE LATTER IS IN A POSITION TO REDUCE THE AMOUNT OF THE SAID CHARGE BY LIMITING HIS PRODUCTION WHEREAS FOR THE ISOGLUCOSE MANUFACTURER A LIMITATION ON PRODUCTION REMAINS WITHOUT ANY EFFECT AS REGARDS THE AMOUNT PER UNIT OF WEIGHT OF THE PRODUCTION LEVY BROUGHT INTO FORCE BY REGULATION NO 1111/77 .
81MOREOVER THE COUNCIL AND THE COMMISSION EMPHASIZE THE PRACTICAL DIFFICULTIES WHICH CERTAIN ALTERNATIVE SOLUTIONS WOULD HAVE PRESENTED , IN PARTICULAR THE ESTABLISHMENT OF A QUOTA SYSTEM FOR ISOGLUCOSE , REGARD BEING HAD TO THE FACT THAT THE LATTER IS A PRODUCT NEWLY ARRIVED ON THE COMMUNITY MARKET AND THAT ITS PRODUCTION IS IN THE PROCESS OF INCREASING RAPIDLY .
82HOWEVER , INCONVENIENCES OF THE TYPE ALLEGED CANNOT JUSTIFY THE IMPOSITION OF A CHARGE WHICH IS MANIFESTLY UNEQUAL .
83ACCORDINGLY THE PROVISIONS OF REGULATION NO 1111/77 ESTABLISHING THE PRODUCTION LEVY SYSTEM FOR ISOGLUCOSE OFFEND AGAINST THE GENERAL PRINCIPLE OF EQUALITY OF WHICH THE PROHIBITION ON DISCRIMINATION SET OUT IN ARTICLE 40 ( 3 ) OF THE TREATY IS A SPECIFIC EXPRESSION .
84THE ANSWER MUST THEREFORE BE THAT REGULATION NO 1111/77 IS INVALID TO THE EXTENT TO WHICH ARTICLES 8 AND 9 THEREOF IMPOSE A PRODUCTION LEVY ON ISOGLUCOSE OF 5 UNITS OF ACCOUNT PER 100 KG OF DRY MATTER FOR THE PERIOD CORRESPONDING TO THE SUGAR MARKETING YEAR 1977/78 .
85THERE IS THEREFORE NO NEED TO EXAMINE THE OTHER GROUNDS PUT FORWARD BY THE PLAINTIFFS OR TO GIVE A RULING ON THE VALIDITY OF REGULATION NO 1110/77 .
86HOWEVER , THE ABOVE ANSWER WILL LEAVE THE COUNCIL FREE TO TAKE ANY NECESSARY MEASURES COMPATIBLE WITH COMMUNITY LAW FOR ENSURING THE PROPER FUNCTIONING OF THE MARKET IN SWEETENERS .
Decision on costs
COSTS
87THE COSTS INCURRED BY THE COUNCIL AND THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE .
88AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED