I TO REGULATION ( EEC ) NO 1403/69 OF THE COMMISSION ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1969 ( II ), P . 345 ) HAS NOT BEEN ADHERED TO?
( B)CAN RECOVERY OF THE DENATURING PREMIUM BE BASED ON THE RESULTS OF AN AUDIT OF THE ACCOUNTING RECORDS CARRIED OUT ON COMPLETION OF THE DENATURING PROCESS OR DOES IT FOLLOW FROM ARTICLES 4 ( 3 ) AND 5 OF REGULATION NO 1403/69 THAT THE RESULTS OF EX POST FACTO AUDITS ARE TO BE DISREGARDED? IF EX POST FACTO CHECKS ARE TAKEN INTO ACCOUNT , HOW IMPORTANT ARE THEY IN RELATION TO THE EXERCISE OF SUPERVISION PROVIDED FOR IN ARTICLE 4 ( 3 ) OF REGULATION NO 1403/69?
( C)DOES ARTICLE 8 OF REGULATION ( EEC ) NO 729/70 OF THE COUNCIL OF 21 APRIL 1970 ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1970 ( I ), P . 218 ) REQUIRE MEMBER STATES IN EVERY CASE TO RECOVER UNLAWFULLY GRANTED DENATURING PREMIUMS OR DOES THE REGULATION ALLOW MEMBER STATES TO LEAVE INDIVIDUAL CASES OF RECOVERY TO THE DISCRETION OF THE COMPETENT AUTHORITIES , IN ACCORDANCE WITH NATIONAL LEGAL PROVISIONS?
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4 THOSE QUESTIONS CALL FOR THE FOLLOWING ANSWERS .
FIRST QUESTION
5 ARTICLE 4 ( 2 ) OF REGULATION NO 172/67 PROVIDES THAT THE DENATURING PREMIUM IS TO BE GRANTED AT THE REQUEST OF THE INTERESTED PARTY IF CERTAIN REQUIREMENTS LAID DOWN BY THE SAME REGULATION AND , IN PARTICULAR , THOSE CONTAINED IN ARTICLE 2 ARE SATISFIED . ARTICLE 2 ( 1 ) OF THE REGULATION PROVIDES THAT : ' ' THE METHODS EMPLOYED FOR DENATURING MUST ENSURE THAT DENATURED WHEAT AND RYE CAN NO LONGER BE USED FOR HUMAN CONSUMPTION ' ' AND ARTICLE 2 ( 2 ) THAT : ' ' THESE METHODS MUST BE AT LEAST AS EFFECTIVE AS A STANDARD METHOD TO BE DETERMINED ' ' . THE STANDARD METHOD THUS REFERRED TO WAS DEFINED IN ANNEX I TO REGULATION NO 1403/69 WHICH PROVIDES FOR DENATURING BY THE USE OF A COLOURING AGENT KNOWN AS ' ' PATENTED BLUE V ' ' AND DEFINES ITS CHARACTERISTICS AND INDICATIONS FOR USE . FINALLY , THE SECOND PARAGRAPH OF ARTICLE 1 OF THE REGULATION PROVIDES THAT : ' ' IN THE CASE OF DENATURING BY COLOURING , THE STANDARD METHOD ONLY SHALL BE USED ' ' .
6 IN ITS FIRST QUESTION , THE VERWALTUNGSGERICHT SEEKS A RULING FROM THE COURT ON WHETHER A PREMIUM FOR THE DENATURING OF CEREALS HAS BEEN UNLAWFULLY GRANTED IF THE DENATURED WHEAT AND RYE MAY STILL BE USED FOR HUMAN CONSUMPTION OR IF THE RULES OF THE STANDARD METHOD DETERMINED BY ANNEX I TO REGULATION NO 1403/69 HAVE NOT BEEN ADHERED TO .
7 THE PLAINTIFFS IN THE MAIN ACTION CONTEND THAT ALTHOUGH THE STANDARD METHOD MAY NOT HAVE BEEN STRICTLY ADHERED TO DURING THE DENATURING OPERATIONS CARRIED OUT ON THEIR BEHALF , THE OBJECTIVE LAID DOWN BY THE COMMUNITY LEGISLATION , THAT IS TO SAY THE DENATURING