G.R. Amylum v Council of the European Communities.
Date: 1982-09-30
4 AS THE COURT HAS ALREADY HELD , IN PARTICULAR IN ITS JUDGMENTS OF 25 JANUARY 1979 IN CASE 98/78 RACKE ( 1979 ) ECR 69 AND CASE 99/78 DECKER ( 1979 ) ECR 101 , ALTHOUGH IN GENERAL THE PRINCIPLE OF LEGAL CERTAINTY , AS THE APPLICANT STATES , PRECLUDES A COMMUNITY MEASURE FROM TAKING EFFECT FROM A POINT IN TIME BEFORE ITS PUBLICATION , IT MAY EXCEPTIONALLY BE OTHERWISE WHERE THE PURPOSE TO BE ACHIEVED SO DEMANDS AND WHERE THE LEGITIMATE EXPECTATIONS OF THOSE CONCERNED ARE DULY RESPECTED .
8 THUS THE COUNCIL WAS LAWFULLY ENTITLED TO CONSIDER THAT THE OBJECTIVE TO BE ACHIEVED IN THE GENERAL INTEREST , NAMELY THE STABILIZATION OF THE COMMUNITY     MARKET IN SWEETENERS WITHOUT ARBITRARY DISCRIMINATION BETWEEN TRADERS , REQUIRED THE CONTESTED PROVISIONS TO BE RETROACTIVE IN NATURE AND THUS THE FIRST OF THE CONDITIONS WHICH THE COURT LAYS DOWN FOR THE APPLICABILITY RATIONE TEMPORIS OF A COMMUNITY MEASURE TO A DATE PRIOR TO THE DATE OF ITS PUBLICATION MAY BE REGARDED AS SATISFIED .
10 IT SHOULD FIRST BE POINTED OUT THAT THE CONTESTED PROVISIONS OF REGULATION NO 387/81 DO NOT INCLUDE ANY NEW MEASURES AND MERELY REPRODUCE THE PROVISIONS OF COUNCIL REGULATION NO 1293/79 DECLARED VOID BY THE COURT ON 29 OCTOBER 1980 .
19 ACCORDING TO THE CASE-LOW OF THE COURT THE STATEMENT OF THE REASONS ON WHICH A MEASURE IS BASED , WHICH IS REQUIRED BY ARTICLE 190 OF THE TREATY , MUST BE ADAPTED TO THE NATURE OF THE MEASURE IN QUESTION . IT MUST ENABLE THE REASONING OF THE COMMUNITY INSTITUTION RESPONSIBLE FOR THE MEASURE TO EMERGE CLEARLY AND UNEQUIVOCALLY SO AS TO ENABLE THOSE CONCERNED TO RECOGNIZE THE REASONS FOR THE MEASURE ADOPTED AND THE COURT TO EXERCISE ITS POWER OF REVIEW .
25 IN THE PRESENT CASE , THE NEW SUBMISSION MADE BY THE APPLICANT CANNOT BE REGARDED AS BEING ' ' BASED ON MATTERS OF LAW OR OF FACT ' ' , WHICH HAVE COME TO LIGHT , ' ' IN THE COURSE OF THE WRITTEN PROCEDURE ' ' , SINCE IT IS BASED ON AN ALLEGED ILLEGALITY WHICH WAS CAPABLE OF BEING KNOWN AND PLEADED AS FROM THE MOMENT WHEN REGULATION NO 387/81 CAME INTO EXISTENCE . NOR , ON THE OTHER HAND , CAN IT BE REGARDED AS AMPLIFIYING A SUBMISSION MADE PREVIOUSLY BECAUSE IT IS ONLY IN THE REPLY THAT THE LEGAL RULE ALLEGED TO HAVE BEEN INFRINGED IS MENTIONED AND THE CAUSE OF NULLITY THUS INVOKED WAS REFERRED TO NEITHER DIRECTLY NOR BY IMPLICATION IN THE APPLICATION ORIGINATING THE PROCEEDINGS .
32 AS REGARDS THE COUNCIL DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS FROM MEMBER STATES BY THE COMMUNITIES '  OWN RESOURCES , ADOPTED IN PURSUANCE OF ARTICLE 201 OF THE TREATY BY THE MEMBER STATES IN CONFORMITY WITH THE PROVISIONS OF THAT ARTICLE , IT SHOULD FIRST BE STRESSED THAT ITS PURPOSE IS TO DEFINE OWN RESOURCES ALLOCATED TO THE COMMUNITY BUDGET AND NOT TO STIPULATE THE COMMUNITY INSTITUTIONS WHICH     ARE COMPETENT TO IMPOSE DUTIES , TAXES , CHARGES , LEVIES OR OTHER FORMS OF REVENUE . AS A MEASURE ADOPTED UNDER BUDGETARY LAW , THAT DECISION DOES NOT PREVENT THE COUNCIL FROM CREATING A LEVY SUCH AS THE ONE IMPOSED ON THE PRODUCTION OF ISOGLUCOSE WHERE THE POWER OF THE COUNCIL TO CREATE THAT LEVY HAS ITS BASIS , AS HAS BEEN SAID , IN THE PROVISIONS OF THE TREATY RELATING TO THE COMMON AGRICULTURAL POLICY .