Keywords
Summary

Keywords

1 Agriculture - Common organisation of the markets - Milk and milk products - Additional levy on milk - `Purchaser' - Meaning - Collection of milk producers' cooperatives entrusted with the performance on behalf of its members of the operations necessary for payment of the levy - Covered

(Council Regulation No 3950/92, Arts 2(2) and 9(e); Commission Regulation No 536/93, Art. 7)

2 Agriculture - Common organisation of the markets - Milk and milk products - Additional levy on milk - Purchaser's liability to pay the levy - Deduction of the amount of the levy from the price of milk paid to the producer - Whether obligatory - No such obligation

(Council Regulation No 3950/92, Art. 2(2))

Summary

1 For the purposes of Articles 2(2) and 9(e) of Regulation No 3950/92 establishing an additional levy in the milk and milk products sector, the term purchaser is to be interpreted as covering any intermediary undertaking which acquires milk from a producer under a contract, irrespective of the manner in which the producer is paid, for the purpose either of treating or processing the milk itself or of transferring it to another undertaking for treatment or processing and which, in the event that the undertaking in question is a collection of cooperatives which are themselves purchasers, carries out on behalf of those cooperatives the administrative and accounting operations necessary for payment of the levy, and in particular the operations referred to in Article 7 of Regulation No 536/93 laying down detailed rules on the application of the levy.

2 Article 2(2) of Regulation No 3950/92 establishing an additional levy in the milk and milk products sector is to be understood as meaning that, whilst purchasers are entitled to deduct from the price of milk paid to a producer the amount owed by that producer by way of additional levy, they are under no obligation in that regard.