Keywords
Summary

Keywords

1. Agriculture ° Common organization of the markets ° Sugar ° Offsetting of storage costs ° Levy imposed on manufacturers ° Materialization of the obligation to pay the levy ° Disposal of the sugar

(Council Regulations No 1358/77, Art. 6(4), and No 1785/81, Art. 8(2), third subpara. (a))

2. Agriculture ° Common organization of the markets ° Sugar ° Basic production levy ° Additional levy on the B quota ° Materialization of the obligation to pay the levies ° End of each marketing year

(Council Regulation No 1785/81, Art. 28(3) and (4))

3. Agriculture ° Common organization of the markets ° Sugar ° Elimination levy ° Materialization of the obligation to pay the levy ° End of each of the marketing years from 1986/87 to 1990/91

(Council Regulation No 1785/81, Art. 32a(1), as amended by Regulation No 934/86; Commission Regulation No 3046/86, Art. 1(1))

4. Agriculture ° Common organization of the markets ° Sugar ° Special elimination levy ° Materialization of the obligation to pay the levy ° End of the 1986/87 marketing year

(Council Regulation No 1914/87, Art. 1; Commission Regulation No 3061/87, Arts 1 and 2)

Summary

1. Article 8(2), third subparagraph (a), of Regulation No 1785/81 on the common organization of the markets in the sugar sector and Article 6(4) of Regulation No 1358/77 laying down general rules for offsetting storage costs for sugar and repealing Regulation No 750/68 must be interpreted as meaning that the prescribed conditions for materialization of the obligation to pay the storage levy are satisfied when the sugar is disposed of.

2. Article 28(3) and (4) of Regulation No 1785/81 on the common organization of the markets in the sugar sector must be interpreted as meaning that the prescribed conditions for materialization of the obligation to pay the basic production levy and the additional levy on the B quota are satisfied when sugar production is calculated at the end of each marketing year.

3. Article 32a(1) of Regulation No 1785/81 on the common organization of the markets in the sugar sector, as amended by Regulation No 934/86, and Article 1(1) of Regulation No 3046/86 laying down detailed rules concerning the collection of the elimination levy in the sugar sector must be interpreted as meaning that the prescribed conditions for materialization of the obligation to pay the elimination levy are satisfied when sugar production is calculated at the end of each of the marketing years from 1986/87 to 1990/91.

4. Article 1 of Regulation No 1914/87 introducing a special elimination levy in the sugar sector for the 1986/87 marketing year and Articles 1 and 2 of Regulation No 3061/87 fixing the coefficient for the calculation of that levy must be interpreted as meaning that the prescribed conditions for materialization of the obligation to pay the special elimination levy are satisfied when sugar production is calculated at the end of the 1986/87 marketing year.