ITS PRESENT STATE , COMMUNITY LAW CONTAINS NO SPECIFIC PROVISIONS RELATING TO THE EXERCISE OF SUPERVISION BY THE COMPETENT NATIONAL AUTHORITIES . THE ONLY REQUIREMENT WHICH MUST BE LAID DOWN IN THAT REGARD FROM THE POINT OF VIEW OF THE COMMUNITY IS THAT THE NATIONAL AUTHORITIES ARE TO ACT IN THIS FIELD WITH THE SAME DEGREE OF CARE AS THEY EXERCISE IN IMPLEMENTING THEIR NATIONAL LEGISLATION , SO AS TO PREVENT ANY EROSION OF THE EFFECTIVENESS OF COMMUNITY LAW .
23 THOSE FINDINGS IN CONNECTION WITH THE LEGISLATION RELATING TO PREMIUMS FOR THE DENATURING OF CEREALS COINCIDE , MOREOVER , WITH THE MORE GENERAL PROVISIONS , CITED ABOVE , OF ARTICLE 8 ( 1 ) OF REGULATION NO 729/70 OF THE COUNCIL , WHICH THEMSELVES CORRESPOND TO THE OBLIGATION IMPOSED ON THE MEMBER STATES BY ARTICLE 5 OF THE EEC TREATY .
24 COMMUNITY LAW , WHICH IN ITS PRESENT STATE DOES NOT LAY DOWN DETAILED RULES GOVERNING SUPERVISION OF THE REGULARITY OF OPERATIONS FOR THE DENATURING OF CEREALS , DOES NOT DEFINE EITHER THE RELATIVE SIGNIFICANCE TO BE ATTRIBUTED TO EACH OF THE SETS OF RULES DETERMINED AND USED BY THE NATIONAL AUTHORITIES .
25 ACCORDINGLY , THE ANSWER TO THE SECOND QUESTION RAISED BY THE COURT MAKING THE REFERENCE MUST BE THAT COMMUNITY LAW IN ITS PRESENT STATE DOES NOT RESTRICT TO A SPECIFIC METHOD THE SUPERVISION , BY THE COMPETENT AUTHORITIES OF THE MEMBER STATES , OF THE REGULARITY OF DENATURING OPERATIONS CONFERRING ENTITLEMENT TO PAYMENT OF THE PREMIUM . SUPERVISION MAY INTER ALIA TAKE THE FORM OF AN AUDIT OF THE ACCOUNTING RECORDS . IT IS FOR THE COMPETENT NATIONAL AUTHORITIES TO DETERMINE , SUBJECT TO REVIEW BY THE NATIONAL COURTS , WHAT PROBATIVE VALUE IT IS APPROPRIATE TO ATTRIBUTE TO THE RESULTS OF THE VARIOUS TYPES OF SUPERVISION TO WHICH DENATURING OPERATIONS ARE SUBJECT .
THIRD QUESTION
26 UNDER THE AFORESAID PROVISIONS OF ARTICLE 8 ( 1 ) OF REGULATION NO 729/70 OF THE COUNCIL , THE MEMBER STATES ARE TO TAKE , IN ACCORDANCE WITH NATIONAL PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION , THE MEASURES NEEDED TO PREVENT AND DEAL WITH IRREGULARITIES AFFECTING TRANSACTIONS FINANCED BY THE FUND AND TO RECOVER SUMS LOST AS A RESULT OF IRREGULARITIES OR NEGLIGENCE .
27 IN ITS THIRD QUESTION , AS CLARIFIED BY THE GROUNDS STATED FOR ITS DECISION , THE VERWALTUNGSGERICHT ASKS THE COURT WHETHER THOSE PROVISIONS REQUIRE THE MEMBER STATES TO DEMAND IN ALL CIRCUMSTANCES REPAYMENT OF DENATURING PREMIUMS UNLAWFULLY GRANTED OR WHETHER ARTICLE 8 OF REGULATION NO 729/70 TRANSFORMS THAT OBLIGATION INTO AN OPTION AND MAKES IT POSSIBLE FOR THE LAWS OF THE MEMBER STATES TO LEAVE INDIVIDUAL CASES TO THE DISCRETION OF THE COMPETENT NATIONAL AUTHORITIES .
28 IN REPLY TO THAT QUESTION , THE PLAINTIFFS IN THE MAIN ACTION STATE THAT NATIONAL LAW MAY , WHERE NECESSARY , LEAVE TO THE COMPETENT AUTHORITIES THE EXERCISE OF A DISCRETION TO DETERMINE WHETHER OR NOT IT IS APPROPRIATE TO DEMAND