AND THAT NEITHER THE TEXT NOR THE PREAMBLE OF THAT REGULATION GIVE ANY EXPLICIT INDICATION OF THE PURPOSE OF THE ADDITIONAL 5 %. FOR ITS PART, THE ABOVEMENTIONED ARTICLE 8*(B ) OF REGULATION NO*2742/75 OF THE COUNCIL LINKS THE POSSIBILITY OF REQUIRING THAT A SECURITY BE LODGED WITH THE GRANTING OF ADVANCES, WITHOUT HOWEVER SPECIFYING THE AMOUNT OF ANY POSSIBLE SECURITY .
24 THE MERE FACT THAT IT IS THE GRANTING OF ADVANCES WHICH IS SUBJECT TO THE PROVISION OF A SECURITY WOULD SEEM, NEVERTHELESS, TO INDICATE THAT THE PURPOSE OF THE ADDITIONAL 5% IN THAT SECURITY IS TO REPRESENT THE FINANCIAL BENEFIT ENJOYED BY THE TRADER BY VIRTUE OF THE AMOUNT OF THE REFUND BEING PLACED AT HIS DISPOSAL PRIOR TO THE PROCESSING ENTITLING HIM TO IT . IN FACT, IT IS IMPERATIVE FOR THAT BENEFIT TO BE RECOVERED IF THE PROCESSING HAS NOT TAKEN PLACE WITHIN THE PERIOD OF 90 DAYS FIXED BY THE REGULATION .
25 HOWEVER, THE RECOVERY OF THE BENEFIT IN ITS ENTIRETY IS JUSTIFIED ONLY IF THE ENTIRE REFUND PAID MUST BE REPAID AND THE LOSS OF THE CORRESPONDING PART OF THE SECURITY CAN BE
JUSTIFIED ONLY TO THE EXTENT TO WHICH THE REFUND MUST BE REIMBURSED .
26 THE COMMISSION HAS NEVERTHELESS DRAWN THE COURT' S ATTENTION TO THE FACT THAT OTHER COMMUNITY RULES PROVIDE FOR THE LODGING OF A SECURITY EVEN IF THE COMMUNITY SUBSIDY IS NOT PAID PRIOR TO THE PHYSICAL REALIZATION OF THE OPERATION AND THAT THE SECURITY IS THEN INTENDED TO ENSURE THAT ONLY SERIOUS APPLICATIONS ARE MADE BY UNDERTAKINGS AND THUS TO ALLOW PROVISION TO BE MADE FOR THE OPERATIONS INVOLVED IN THE MANAGEMENT OF THE MARKET . THE POSSIBILITY THAT AN ADDITIONAL PERCENTAGE MIGHT BE LOST THUS CONSTITUTES A MEASURE INTENDED TO ENCOURAGE UNDERTAKINGS TO CARRY OUT THE PROCESSING OPERATIONS INDICATED IN THEIR APPLICATIONS .
27 IT MUST BE POINTED OUT, HOWEVER, THAT EVEN SUCH AN OBJECTIVE CANNOT JUSTIFY THE LOSS OF THE ENTIRE ADDITIONAL PERCENTAGE WHERE THE UNDERTAKING HAS CARRIED OUT THE PROCESSING INDICATED IN ITS REQUEST AND THE DIFFERENCE BETWEEN THE QUANTITY ACTUALLY PROCESSED AND THAT ANTICIPATED IS ONLY MINIMAL . IN FACT THERE IS NOTHING IN THE FILE ON THE CASE TO SUGGEST THAT THE LOSS OF THE ADDITIONAL PERCENTAGE IN PROPORTION TO THE QUANTITY NOT PROCESSED WOULD NOT CONSTITUTE A MEASURE SUFFICIENT TO ENSURE THAT APPLICATIONS MADE BY UNDERTAKINGS WERE SERIOUS .
28 IT MUST THEREFORE BE HELD THAT THE LOSS OF THAT PART OF THE SECURITY CORRESPONDING TO THE ADDITIONAL 5% IS NOT NECESSARY TO THE ACHIEVEMENT OF THE OBJECTIVES MENTIONED ABOVE AND IS THEREFORE CONTRARY TO THE PRINCIPLE OF PROPORTIONALITY TO THE EXTENT TO WHICH THAT LOSS IS NOT CALCULATED IN PROPORTION TO THE REFUND TO BE REPAID . THAT CONCLUSION IS, MOREOVER,
CONFIRMED BY THE FACT THAT THE REGULATION CITED IN THE THIRD QUESTION EXPRESSLY PROVIDED FOR SUCH A CALCULATION IN A CASE SIMILAR TO THE ONE BEFORE US .
29 CONSEQUENTLY, THE ANSWER TO THE SECOND QUESTION REFERRED TO