REFUSED ENTITLEMENT TO THE REBATE .
43 SINCE THE COURT HAS COME TO THE CONCLUSION THAT THE COMMISSION WAS RIGHT IN FINDING THAT THE BONUS SCHEME RESTRICTED COMPETITION BETWEEN MANUFACTURERS AND IMPORTERS , THERE IS NO NEED TO EXAMINE WHETHER THE COMMISSION WAS ALSO RIGHT IN RELYING ON THE DISCRIMINATORY NATURE OF THE SCHEME AS A BASIS FOR ITS DECISION .
( C ) THE ABSENCE OF AN APPRECIABLE RESTRICTION OF COMPETITION
44 THE NSO FIRST ARGUES THAT THERE WAS NO APPRECIABLE RESTRICTION OF COMPETITION BETWEEN MANUFACTURERS AND IMPORTERS WHO WERE PARTIES TO THE BONUS SCHEME SINCE THEY REMAINED FREE TO GRANT EXTRA INDIVIDUAL REBATES TO SOME RETAILERS .
45 FOR ITS PART , THE COMMISSION CONSIDERS THAT THE BONUS SCHEME MADE IT IMPOSSIBLE IN PRACTICE TO OBTAIN EXTRA REBATES FROM A MANUFACTURER OR IMPORTER .
46 THE ARGUMENT OF THE NSO CANNOT BE ACCEPTED . IN THIS CASE IT MATTERS LITTLE WHETHER OR NOT THE BONUS SCHEME ITSELF LEFT THE PARTIES LEGALLY FREE TO GRANT EXTRA INDIVIDUAL REBATES , SINCE IN PRACTICE IT INEVITABLY REDUCES THE AMOUNT OF SUCH REBATES . FURTHERMORE , IN ORDER TO ASSESS WHETHER OR NOT THE RESTRICTION OF COMPETITION IS APPRECIABLE IT IS NECESSARY TO TAKE INTO ACCOUNT THE CONTEXT . IN THAT REGARD IT MUST BE POINTED OUT THAT THE MANUFACTURERS AND IMPORTERS HAVE ENTERED INTO A NUMBER OF AGREEMENTS ALMOST COMPLETELY ELIMINATING COMPETITION BETWEEN THEM ON MARGINS AND THAT THEY HAVE AGREED TO REFRAIN FROM GRANTING ANY REBATE OTHER THAN THOSE AGREED BETWEEN THEM .
47 THE NSO GOES ON TO ARGUE THAT THE RESTRICTION OF COMPETITION CAUSED BY THE BONUS SCHEME IS NOT APPRECIABLE BECAUSE THE SCHEME BENEFITS ONLY A SPECIFIC GROUP OF RETAILERS WHO ACOUNT FOR ONLY 20% OF CIGARETTE SALES IN THE NETHERLANDS . FURTHER MORE , THE EXTRA REBATE GRANTED TO THE BENEFICIARIES OF THE SCHEME IS TRIFLING , SINCE IT REPRESENTS ONLY ABOUT 0.6% OF THE FINAL SELLING PRICE AND 7% OF THE RETAILERS ' PROFIT MARGIN .
48 THE COMMISSION , ON THE OTHER HAND , POINTS OUT THAT THE AGREEMENT ESTABLISHING THE BONUS SCHEME WAS SIGNED BY FIRMS WHICH TOGETHER ACCOUNT FOR MORE THAN 90% OF THE TOTAL SALES OF MANUFACTURED TOBACCO PRODUCTS IN THE NETHERLANDS . IN THOSE CIRCUMSTANCES , HAVING REGARD TO THE TYPE OF AGREEMENT , THE RESTRICTION OF COMPETITION CANNOT BE CONSIDERED INSIGNIFICANT .
49 IN THAT RESPECT IT IS SUFFICIENT TO HOLD THAT AN AGREEMENT WHICH RESTRICTS COMPETITION BETWEEN MOST MANUFACTURERS AND IMPORTERS CARRYING ON BUSINESS IN A PARTICULAR SECTOR AND ESTABLISHES A REBATE AMOUNTING TO 7% OF RETAILERS ' PROFIT MARGINS MUST BE ASSUMED TO RESULT IN AN APPRECIABLE RESTRICTION OF COMPETITION .
B . THE ABSENCE OF AN EFFECT ON TRADE BETWEEN MEMBER STATES
50 THE NSO CONSIDERS THAT THE BONUS SCHEME DOES NOT AFFECT TRADE BETWEEN MEMBER STATES AS REFERRED TO IN ARTICLE 85 ( 1 ) OF THE TREATY . IN THE FIRST PLACE , ONCE A TAX STAMP HAS BEEN AFFIXED TO THEM TOBACCO PRODUCTS