1.

Are the transitional quotas allocated to an undertaking producing sugar on the basis of Article 9 of Commission Regulation No 493/2006 (1) exempt from the temporary restructuring scheme established by Council Regulation No 320/2006 (2) and by Commission Regulation No 968/2006 (3) laying down detailed rules for implementation, given that:

2.

Even if the reply to Question 1 is in the negative, are transitional quotas quotas in their own right, independent of the normal basic quotas, given that:

3.

If the reply to either or both of Questions 1 and 2 is in the affirmative, does an undertaking producing sugar which has applied for restructuring aid for the marketing year 2006/2007 in accordance with Article 3 of Council Regulation No 320/2006 have a right to a transitional quota allocated for the marketing year 2006/2007 in accordance with Article 9 of Regulation No 493/2006?

4.

If the reply to Question 3 is in the negative, can the penalty applied consist in recovery of part of the restructuring aid granted, together with recovery of the transitional quota?

How must the amount of aid to be recovered under Article 26(1) of Commission Regulation No 968/2006 and the penalty provided for under Article 27 thereof be calculated where an undertaking producing sugar has received restructuring aid (for the 2006/2007 marketing year) and has used its transitional quota (for which no restructuring aid was granted)?

Must all or some of the following factors be taken into account in the calculation of that amount and of that penalty:

5.

Notwithstanding the preceding questions, when do the commitments entered into on the basis of a restructuring plan take effect, that is to say, when do they become binding on the claimant?

6.

If the reply to either or both of Questions 1 and 2 is in the affirmative, is an undertaking producing sugar which has been allocated a transitional quota for the marketing year 2006/2007 authorised to use that quota during the marketing year even though the undertaking has been granted restructuring aid by reference to its normal basic quota, beginning with the marketing year 2006/2007?

7.

If the reply to Questions 1, 2 and 6 is in the negative, is a competent national authority of a Member State authorised, in the event of failure to fulfil the commitments entered into on the basis of the restructuring plan, to combine recovery of the restructuring aid and the penalty under Articles 26 and 27 of Commission Regulation No 968/2006 with the imposition of a levy on surpluses in accordance with Article 4 of Commission Regulation No 967/2006 (5) or is the combination of penalties in that way inconsistent with the principle non bis in idem and the principles of proportionality and non-discrimination?