Molkereigenossenschaft Wiedergeltingen eG v Hauptzollamt Lindau.
Date: 2000-07-06
20 In that regard, it should be pointed out that the Court had already held, in Case C-240/90 Germany v Commission [1992] ECR I-5383, paragraph 35, that, whilst the third paragraph of Article 43(2) of the Treaty in principle gives the Council power to adopt, on a proposal from the Commission and after consulting the European Parliament, rules relating to a common organisation of the market, Articles 145 and 155 of the EC Treaty (now Article 211 EC) also allow the Council to confer on the Commission, in the acts which it adopts, implementing powers in respect of the rules which it lays down. Article 145 nevertheless provides that the Council may also reserve the right, in specific cases, to exercise those powers itself.
21 Although, in applying Articles 145 and 155 of the Treaty, a distinction is drawn in case-law between essential rules, which are the Council's preserve, and those which, being merely of an implementing nature, may be delegated to the Commission, only provisions intended to give concrete shape to the fundamental guidelines of Community policy must be classified as essential rules (see Germany v Commission, cited above, paragraphs 36 and 37).
24 However, Article 11 of the basic regulation authorises the Commission to adopt all the measures which are necessary or appropriate for the implementation of the basic regulation, provided that they are not contrary to it (see, in that regard, Case C-478/93 Netherlands v Commission [1995] ECR I-3081, paragraph 31).
35 The Court considers that it is to be observed first of all that, according to its settled case-law, in order to establish, in particular in the sector of the common organisation of the agricultural markets, whether a provision of Community law complies with the principle of proportionality, it is necessary to ascertain whether the penalty exceeds what is appropriate and necessary to attain the objective pursued by the rules which have been breached (see Case C-118/89 Lingenfelser [1990] ECR I-2637, paragraph 12; Case C-319/90 Pressler [1992] ECR I-203, paragraph 12; and Case C-354/95 National Farmers' Union and Others [1997] ECR I-4559, paragraph 49).
36 More particularly, it is necessary to ascertain whether the penalty laid down by the provision in question to achieve the aim in view corresponds with the importance of that aim and whether the disadvantages caused are not disproportionate to the aims pursued (see, in that regard, Case C-8/89 Zardi [1990] ECR I-2515, paragraph 10; Pressler, cited above, paragraph 12; and Joined Cases C-133/93, C-300/93 and C-362/93 Crispoltoni and Others [1994] ECR I-4863, paragraph 41).
38 As regards the purpose of that deadline, it follows from the undisputed submissions of the Wiedergeltingen dairy that it constitutes the first stage of a national administrative procedure which is ultimately designed to enable payment by the dairy to the competent body of the sums due by way of the additional levy on milk. More specifically, that deadline must ensure that that procedure runs on time so that payment can be made before 1 September of each year, as provided for in Article 3(4) of Regulation No 536/93.
39 As regards the importance of that deadline, according to the fifth recital in the preamble to Regulation No 536/93, the regulation lays down strict requirements as regards deadlines for communication so that lessons can be learned from the past, when major delays in the transmission of figures on collections and in payment of the levy prevented the arrangements from being fully effective.
40 A strict application of the deadline for the communication of information provided for in the second subparagraph of Article 3(2) of Regulation No 536/93 appears to be even more necessary, as is apparent, in particular, from the Commission's explanations, because a delay in transmitting the collection figures after the 15 May deadline would not only have repercussions on all the other deadlines in the administrative procedure but might also jeopardise the punctual payment of the additional levy sums due.
41 Although the 15 May deadline must be observed for the smooth operation of the scheme so as to ensure the punctual payment of those sums, it cannot be concluded that observance of that deadline is absolutely indispensable to its smooth operation, since a slight delay, such as that with which the main proceedings are concerned, would not jeopardise payment of the additional levy on milk before 1 September.