CLEARANCE OF ACCOUNTS ADOPTED LONG AFTER THE EXPIRY OF THE PERIOD PRESCRIBED IN ARTICLE 5 OF REGULATION NO 729/70, A LEGAL ARGUMENT WHICH WAS NOT PUT FORWARD EARLIER .
5 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR FULLER DETAILS OF THE FACTS, THE PROCEDURE AND THE SUBMISSIONS AND ARGUMENTS OF THE PARTIES, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
6 IN ITS FIRST SUBMISSION ALLEGING AN INCORRECT IMPLEMENTATION OF THE REGULATIONS FIXING EXPORT REFUNDS IN THE BEEF AND VEAL SECTOR IN 1980 AND 1981, THE DANISH GOVERNMENT CLAIMS THAT THE TERMS USED IN SUBHEADING EX 16.02 B III ( B ) 1 OF THE ANNEX TO THE REGULATIONS, NAMELY "PERCENTAGES OF BOVINE MEATS ( EXCLUDING OFFAL AND FAT )", MUST BE UNDERSTOOD, IN THE ABSENCE OF A SPECIFIC DEFINITION IN COMMUNITY LAW, AS REFERRING TO MEATS IN THE NATURAL MEANING OF THE WORD, THAT IS TO SAY, THE MUSCULATURE OF THE SKELETON WITH ITS NATURAL FAT-CONTENT, BOTH VISIBLE AND INVISIBLE; THE FAT-CONTENT OF THAT MUSCULATURE MAY BE AS MUCH AS 30 %. THE INTERPRETATION ADOPTED BY THE COMMISSION IS THUS INCOMPATIBLE WITH THE TERMS USED IN THE ABOVEMENTIONED SUBHEADING .
7 THE UNITED KINGDOM ALSO CONSIDERS THAT THE COMMISSION' S INTERPRETATION DOES NOT FOLLOW FROM THE APPLICABLE PROVISIONS . SINCE NO COMMUNITY PROVISION DEFINES THE MEAT CONTENT OF PROCESSED MEAT PRODUCTS OR LAYS DOWN HOW THAT CONTENT IS TO BE DETERMINED, IT IS FOR THE MEMBER STATES TO INTERPRET THOSE WORDS IN A REASONABLE AND COMMONSENSE WAY . FOR ITS PART, IT BASED ITSELF ON THE LEAN BEEF CONTENT OF THE PRODUCTS, MEANING LEAN MUSCLE TISSUE FROM WHICH ALL VISIBLE FATTY TISSUE HAD BEEN SEPARATED, BUT WHICH COULD CONTAIN UP TO 10% INVISIBLE FAT .
8 ON THE OTHER HAND, THE COMMISSION CONSIDERS THAT THE TERM "BOVINE MEATS ( EXCLUDING OFFAL AND FAT )" IN SUBHEADING EX 16.02 B III ( B ) 1 MEANS THAT, IN CALCULATING THE MEAT CONTENT OF A PRODUCT IN ORDER TO DETERMINE THE AMOUNT OF THE EXPORT REFUND, THE FAT-CONTENT OF THE PRODUCT MUST BE EXCLUDED AND SINCE THE RULES CONTAIN NO RESTRICTION AS TO THE NATURE OF THE FAT TO BE EXCLUDED, THAT TERM MUST BE UNDERSTOOD, FOR THE PURPOSES OF THE SAID CALCULATION, AS MEANING FAT IN ALL ITS FORMS, WHETHER ADDED OR NATURALLY PRESENT, WHETHER VISIBLE OR INVISIBLE . IN ITS VIEW, THAT INTERPRETATION IS THE ONLY ONE WHICH IS IN CONFORMITY WITH THE OBJECTIVE TO BE ACHIEVED BY THE EXPORT REFUNDS SCHEME, WHICH IS INTENDED TO ENCOURAGE EXPORTS OF HIGH-QUALITY BEEF AND VEAL .
9 IT SHOULD FIRST BE NOTED THAT THERE IS NO DEFINITION IN COMMUNITY LAW OF THE TERMS "MEAT" AND "FAT ". UNDER THOSE CIRCUMSTANCES, THE SIGNIFICANCE AND SCOPE OF THOSE TERMS MUST BE DETERMINED BY CONSIDERING THE GENERAL CONTEXT IN WHICH THEY ARE USED AND THEIR USUAL MEANING IN EVERYDAY LANGUAGE .
10 IN THAT REGARD, IT SHOULD FIRST BE