special report commun measur dispos butterfat accompani commiss repli pursuant articl subparagraph ec content gt tabl gt main audit find eu butter product tonn account worldwid product includ import stock tonn butter market year tonn sold market price remaind subsidis dispos measur export refund public privat storag paragraph capita consumpt butter drop half consumpt remain stabl decreas consumpt anticip increas milk quota higher product futur year exacerb surplu situat paragraph butter dispos measur aim increas consumpt provid aid butter measur quot butter pastri quot quot butterfat direct consumpt quot quot butter profit organis quot annual expenditur amount ecu million cover tonn butter year paragraph lowest aid level attain exist tender system aid level market price butter reduc market forc allow plai role fulli paragraph lower qualiti import butter elig eu support reduc impact measur paragraph relev commiss regul forese ad tracer product control reason expert opinion substanc involv give rise health risk commiss initi assur prior test approv tracer declar presenc product packag paragraph vat impos eu subsidi member state breach principl equal treatment undermin gener purpos subsidi commiss reflect implic eu subsidi reach intend beneficiari full paragraph improv member state level approv inspect establish entitl incorpor aid butterfat control ad tracer control european origin butter direct consumpt paragraph justif dispos measur rest creation addit demand commiss comprehens inform analysi studi impact tradit premium product butter obtain expect final product characterist product compet fat veget oil margarin cheaper croissant ic cream import product aid butter incorpor eu aid limit effect retail price demand final consum paragraph dispos measur expens intervent export refund comparison valid addit demand creat reason indic substanti proport butter dispos eu aid consum paragraph introduc temporari basi butter dispos measur perman scheme deal structur surplus aim reduc cost dispos measur commiss structur measur improv demand subsidis butter limit suppli paragraph commiss undertak comprehens assess dispos measur current tender procedur revis aid progress reduc concentr qualiti import butterfat product addit demand fact creat paragraph introduct butter dispos measur milk produc european union eu consum fresh drink milk convert fresh product yoghurt remain third convert broad product categori butter chees skim milk eu butter product tonn account worldwid product includ import stock tonn butter market tonn sold market price remaind tonn subsidis consumpt dispos measur export assist export refund public subsidis privat storag market balanc tabl butter produc cream product obtain separ milk fat milk minimum fat content salt concentr butter butteroil fat content store longer period refriger food process industri household cook region germani introduc eu dispos measur aim limit surplus provid subsidi butter competit fat veget oil eu dispos measur measur princip cream butter concentr butter pastri ic cream quot butter pastri quot measur concentr butter intend direct consumpt includ privat household quot butter direct consumpt quot measur butter institut profit organis hospit social canteen quot butter profit organis quot ecu million spent annual measur total eu expenditur ecu million common market organis cmo milk sector tabl tabl market balanc gt tabl gt tabl expenditur milk gt tabl gt court audit court audit carri half commiss member state germani belgium spain franc netherland unit kingdom centr manag measur includ appreci cost effect relat aspect effici measur observ court base examin system involv test kei control examin number select transact attent paid butter pastri measur account expenditur dispos measur dispos measur butterfat previous audit court court comment time complex measur increas frequenc spot check improv central monitor milk cmo butter surplus milk cmo cmo milk set council regul eec intervent measur deal product surplus centr butter cream fat content milk skim milk powder casein protein content milk aid privat storag chees condit region milk price support system led substanti overproduct increas expenditur past milk quota implement order control milk product indirectli limit product butter skim milk powder product milk surplus eventu transform quota establish basi histor product surplu situat solv court underlin notabl opinion commiss agenda cap reform propos current level guarante price milk quota inevit lead surplu milk milk product consequ recours intervent court recent highlight skim milk powder smp sold eu subsidi aid paid tonn smp equival transform casein result annual eu expenditur ecu million initi adopt period year milk quota system extend year prolong year accompani increas quota reduct intervent price decid context agenda cap reform assum current product mix chang addit quota lead increas annual butter product tonn eu butter surplu commiss servic slight increas demand milk product year due growth popul eu produc milk milk product consum term milk equival milk deliveri exce consumpt exclud subsidis consumpt market situat butter stabl recent year due introduct milk quota attract rule price public storag public intervent stock decreas high tonn end tonn end current market situat characteris stabilis butter product level million tonn annum stabl level aid privat storag butter total tonn contract stabl consumpt million tonn annum continu surplu export import rel stabilis market proport consumpt subsidis dispos measur reduc remain approxim tonn total eu market capita consumpt butter kg stabl recov decreas half affect countri capita butter consumpt high belgium denmark ireland finland tabl decreas capita consumpt annual forecast kg kg decreas compens expect increas eu popul total consumpt butter eu expect decreas annual tabl butter consumpt capita eu gt tabl gt tabl butter butteroil import export summari gt tabl gt extern butter market annual eu export butter exce import averag tonn year tabl extern market contribut stabilis eu butter market world market price butter european price level end world market price butter ecu tonn fob price eu member state vari ecu ecu tonn export butter butteroil eu depend eu export refund level export refund butter declin ecu tonn januari ecu novemb line increas world market price subsidis export run half maximum volum permit eu gatt wto commit result expenditur export refund ecu million half maximum amount permit wto commit give scope increas subsidis export market opportun found question real outlet exist increas export eu butter current competit situat oversuppli world market import butter butteroil eu subject payment duti full rate import duti declin ecu tonn januari ecu juli practic import place framework preferenti agreement zealand cover preferenti agreement poland czech republ slovakia estonia latvia lithuania decemb preferenti duti zealand butter ecu tonn juli ecu butter central east european countri aid rate dispos measur import butter elig exce preferenti import duti rel import dispos measur eu measur exchang mechan deal butterfat surplus public storag market price butter fall guarante price level aid privat storag butter store april august exchang mechan countri import duti export refund control trade licenc quot dispos measur quot financ eu surplus milk product build occur cost measur outlin tabl gt tabl gt council regul eec type dispos measur specif commiss regul appli tabl show quantiti dispos measur year dispos measur signific franc germani belgium unit kingdom netherland account expenditur tabl tabl import dispos measur quantiti butter involv dispos measur gt tabl gt cost butter dispos gt tabl gt cost tonn butter dispos gt tabl gt tabl expenditur dispos measur categori member state gt tabl gt quot butter pastri quot import dispos measur account dispos tonn eu aid ecu million paid object encourag butterfat fat food process sector subvent paid cream butter concentr butter manufactur pastri product ic cream foodstuff formula set commiss regul ec account type product butterfat measur quot butter direct consumpt quot aid concentr butter intend direct consumpt account dispos tonn eu aid ecu million paid half germani product cover final consum prepar food measur quot butter profit organis quot subsidi butter reduc price institut profit organis account dispos tonn eu aid ecu million paid germani franc manag control system appli measur aid rate appli butter concentr butter cream aid rate trace product higher untrac product aid level reduc recent year due favour market condit correspond market price butter figur show recent evolut aid rate figur develop accept aid rate gt pic file quot en ep quot gt gt tabl gt observ relat dispos scheme fix level aid aid rate measur quot butter profit organis quot fix commiss regul amount commun aid dispos measur quot butter pastri quot quot direct consumpt quot determin public tender context tender organis monthli intervent agenc member state tender state product includ bid aid rate requir quantiti propos process product formula permit regul bid submit written undertak stipul regul tender secur ecu tonn quot butter pastri quot ecu tonn quot butter direct consumpt quot commiss fix maximum aid rate tender procedur bid accept decis publish offici journal european commun tender date audit shown tender system oper practic tender specialis compani number member state visit germani franc stabil aid level mean tender readili estim aid level commiss accept make quantit bid result bid maximum aid level competit aid advers affect effici tender procedur commiss manag scheme determin time aid level monitor quantiti tender submit increas quantiti tender exceed demand pattern period notabl industri fear commiss reduc aid rate commiss determin lower aid level commiss balanc accept bid quantiti annual target quantiti tonn dispos measur commiss success reduc aid rate time recent januari establish formal approach set calcul justifi fix aid level commiss avoid abrupt modif aid rate fear make butterfat attract industri market forc fulli allow plai role aid level reduc addit tool commiss obtain complianc tender quantiti monthli demand pattern target quantiti commiss increas amount requir tender secur increas quot butter pastri quot ecu tonn ecu tonn commiss shorten deadlin process incorpor subsidis butterfat final product close date submiss tender deadlin initi set month modifi time set month reduct deadlin impact beneficiari bid short period reduc quantiti aid request addit industri ic cream manufactur plan product retail price summer season count aid level period campaign qualiti requir qualiti requir butter product elig grant aid harmonis storag articl commiss regul ec quot butter pastri quot stipul detail qualiti requir butter cream market quot beurr du marché quot qualiti requir butter cream product concentr butter consequ sort butter benefit aid convert concentr butter likewis commiss regul eec quot direct consumpt quot stipul qualiti requir cream butter product concentr butter audit reveal low qualiti butter whei butter crude butter spreadabl milk fat fat content product concentr butter whei product chees product elig eu subsidi whei butter produc product concentr butter manner whei qualifi eu subsidi amend commiss regul eec commiss regul ec concentr butter product quot recombin butter quot lose aid extent low grade ingredi claimant substitut qualiti butter cream contribut eu subsidi balanc butter market weaken payment aid import butter quot direct consumpt quot measur cream butter manufactur concentr butter european origin quot butter pastri quot measur impos similar condit butter import preferenti regim notabl zealand produc concentr butter fulli entitl eu aid quot butter pastri quot dispos measur attract option avoid packag distribut arrang cost retail sale concentr butter elig export refund regim annex ii product import butter profit product bought world market price aid receiv higher import duti paid effect eu provid net subsidi butter import preferenti rate displac demand eu produc butter quot butter pastri quot measur creat attract market import butter counterproduct object balanc european milk market court comment situat special report calcul annual net cost eu budget dispos zealand butter amount ecu million repli commiss state quot zealand butter form part suppli manag point view relev butter industri purpos commiss estim cost butter concess zealand sum requir export equival quantiti butter countri reduc levi duti paid import quot manag committe milk milk product reject commiss propos exclud butter scheme council discharg decis budget year recommend insert claus requir product european origin context commiss regul eec replac commiss regul ec court suggest claus council regul eec authoris dispos measur addit aid quot butter profit organis quot limit qualiti butter european origin health aspect quot direct consumpt quot quot butter pastri quot dispos measur stipul ad tracer product control reason tracer includ substanc provid specif aroma obtain vanilla synthet vanillin substanc add colour obtain caroten number substanc obligatori chemic trace product tracer introduc year ago commiss provid evid substanc subject prior test approv respect toxicolog risk commiss argu tracer consid harmless human consumpt member state forbidden inform problem exist tracer declar presenc tracer final food gener requir content butter butter concentr cream final product exce expert opinion bundesinstitut für gesundheitlichen verbraucherschutz german feder ministri health substanc foreseen tracer commiss regul ec give rise health risk commiss review file initi assur prior test approv procedur adopt introduct provis requir declar presenc tracer requir accord principl consum inform protect ad tax vat eu subsidi gener provis laid sixth vat direct specif eu legisl vat subsidi paid context dispos measur member state visit court vat rate subsidi butterfat effect subsidi exempt vat taxat spain vat butter aid rate unit kingdom vat compens nation subsidi franc hand belgium germani vat paid subsidi quot butter profit organis quot germani vat eaggf subsidi quot butter pastri quot paid beneficiari visit bavaria beneficiari land lower saxoni treatment eu subsidi butterfat breach principl equal treatment undermin gener purpos subsidi commiss reflect implic eaggf subsidi reach beneficiari full weak affect commiss regul ec quot butter pastri quot complex rule commiss regul ec applic januari replac commiss regul eec modifi time need updat paragraph regul complic combin rule product market public storag establish complex procedur order avoid incorrect aid payment aid tender case butter supplier govern detail rule approv establish product control movement product initi process stage end user subsidis butterfat success tender inspect order minimis financi risk case irregular tender split bid smaller quantiti impli multipl control inspect member state commiss increas minimum tender quantiti tonn set articl regul authoris butterfat product involv product process specif rule control incorpor butterfat final product rang larg industri group small corner bakeri descript formula final product complic logic ic cream chocol coat elig subsidis butterfat chocol coat pralin pralin content elig rule simplifi concentr kei product group correspond code combin nomenclatur regul refer ic cream prepar minimum fat content requir regul code refer minimum fat content monitor defici expenditur quot butter pastri quot concentr belgium franc germani netherland unit kingdom necessarili reflect butter process incorpor butter accept tender member state aid paid member state concentr member state incorpor final product complex trade pattern verif quantiti process final incorpor member state inform subsidis butterfat categori final product global formula product ic cream ic cream commiss regul ec introduc report system member state requir report period set statist data inform member state slow provid inform notabl greec franc itali result report system properli function autumn part commiss slow evalu result april commiss servic evalu inform receiv inform make inform decis target aid end reduc aid level weak affect commiss regul eec quot butter profit organis quot dispos measur quot butter profit organis quot aid kg butter month elig consum person meal serv profit organis bui profit organis consid beneficiari aid paid supplier present aid request origin document prove deliveri lead cleric burden pai agenc check complianc deliveri document quantiti claim procedur simplifi drop requir send document prove deliveri case regul includ precis rule requir check base risk analysi adequ repres sampl transact inspect rule exist moment supplier offer possibl sale price reduc butter beneficiari hope sell product background heavi administr burden involv natur measur social dispos commiss transfer budget head food aid appli aid school milk direct payment aid profit organis envisag link fix minimum quantiti exclud quot mini case quot administr weak encount member state control weak dispos measur butterfat oper year complex author member state gener awar regulatori requir made staff administr measur audit identifi number weak control inadequaci relat requir kei process quot butter pastri quot measur carri approv establish franc spain approv file complet period review respect approv condit establish requir regul adequ document control report franc spain netherland unit kingdom approv establish oblig regist order record transact facilit control complianc condit stipul regul regist format prescrib regul maintain gener accept standard weak identifi franc germani spain nation inspect servic pai attent aspect absenc correct regist proper control difficult imposs aspect control system found unsatisfactori absenc rotat inspector belgium ii lack documentari evid inspect scrutini belgium iii absenc product sampl trace belgium netherland spain case inadequ sampl take franc iv incomplet check spain weak inspect profit organis respect dispos measur belgium germani commiss regul ec quot butter pastri quot stipul inspect small end user case local pastri maker tonn butter equival tonn cream year submit declar confirm fulfil oblig subsidis butterfat view court control ensur upper limit respect risk exceed small user issu declar supplier present franc germani databas record declar issu small user effici check complianc condit carri european origin butter product butterfat check franc requir stipul commiss regul eec butterfat quot direct consumpt quot beneficiari visit context audit european origin butter cream product concentr butter prove support document certif origin contract invoic indic origin butter deliveri member state fix deadlin end aid butterfat certifi control copi pai agenc quot export quot member state audit reveal issu copi certif delai franc due complex trade structur inadequ applic regul commiss regul ec quot butter pastri quot made payment subsidi untrac cream respons requir ic cream industri franc option introduc specif control procedur conclud contract establish concern commiss regul eec quot butter profit organis quot oper netherland conform regul pai agenc butter supplier declar expenditur monthli commiss base quantiti deliv multipli aid rate real payment effici cost effect dispos measur determin effici cost effect current dispos measur consid effici cost effect encourag maximum demand minimum level aid context cost relat form market intervent relev commiss assess success dispos scheme context dairi fat market market stabl low level intervent stock manag dairi fat market consid success commiss explain stabl level demand butter scheme constant aid reduct due constant increas demand butter increas demand limit lower aid rate scheme success measur commiss previous determin quot target quantiti quot tonn year dispos measur fact justif dispos measur rest creation addit demand butterfat met market price audit shown commiss comprehens inform analys studi impact dispos measur creation addit demand paragraph report data collect suggest eu aid gener limit addit demand butter factor determin demand intern market characterist market market fat divers wide variat member state food industri segment type qualiti butterfat purpos dairi fat tradition limit member state greec spain portug tradition veget fat belgium denmark germani franc consider dairi fat capita product made butter veget fat mix fat requir natur tradit market reason butter quot galett quot brittani quot stollen quot germani quot butter shortbread quot scotland requir butter produc tradit case risk substitut product choic butter market driven expens premium product butterfat mass market product price determin factor veget fat addit recognis brand dairi dairi fat irrelev success market final veget base fat product determin health consider produc butterfat extent commit butter short medium term switch veget fat requir invest product market strategi make switch butterfat return quickli butter base product requir market competit posit butter relat fat margarin produc basi anim fat veget fat main substitut butter food industri palm oil coconut oil interest ic cream industri veget margarin main butter substitut pastri industri price fat content butter eur tonn compet fat cheaper butter concentr butter includ aid figur figur butter price compar veget fat price gt pic file quot en ep quot gt note import palm oil coconut oil qualifi reduc rate duti low sunflow oil price quot eu market price soya oil made eu import soya bean duti rape seed eu origin duti applic sourc court auditor analysi document commiss dg vi depart agricultur price veget oil refin palm oil estim eur tonn price rang veget margarin eur eur tonn butter expens compar altern fat exist level aid provid signific incent butter price main consider produc butterfat higher price butter compens consum prefer allow sell price quantiti compens higher product cost light enorm differ price butterfat substitut veget fat risk produc switch substitut veget fat aid level reduc abolish low impact aid price final product product impact subsidi paid signific term product final sell price case butter croissant instanc eu subsidi reduc price frf slightli eur premium ic cream high content butterfat eu subsidi amount frf slightli eur product croissant ic cream import product term expenditur dispos measur exist aid effect price demand premium product paragraph high butter content case retail price significantli affect aid rate cost ingredi determin element price product practic impact aid retail price product lower calcul fact part aid absorb process cost includ packag trade margin compani extra cost requir qualifi aid cost ad tracer particip tender procedur financ relat tender process secur element suggest impact aid price final product limit demand final custom greatli influenc level aid relat demand aid rate market price aid rate dispos measur subsidi butter profit organis determin adjud framework tender procedur highli variabl tender averag tender quantiti remain stabl maximum aid rate progress reduc analysi tender quantiti import member state measur franc belgium show demand subsidis butterfat increas market price drop figur figur tender quantiti relat market price aid rate success tender quantiti franc market price butter gt pic file quot en ep quot gt success tender quantiti belgium market price butter gt pic file quot en ep quot gt franc belgium signific relationship market price butter demand regul eec regul ec coeffici correl franc belgium corrrel perfect correl averag success tender quantiti eu maximum aid rate gt pic file quot en ep quot gt tender quantiti lower maximum aid rate reduc fact opposit occur neg correl aid rate success tender quantiti correl perfect neg correl note aid rate trace butter quantiti tonn butter equival sourc court auditor analysi commiss dg vi document contrast quot butter direct consumpt quot demand decreas aid reduc likewis profit organis oper low budget react quickli reduct aid rate reduc butter measur minor effect market account dispos quantiti basi tonn subsidis quot butter pastri quot ecu reduct aid rate save ecu million eu budget commiss extent reduc aid maintain demand demand subsidis quot butter pastri quot significantli affect previou reduct aid level combin commiss measur reduc short term demand scheme increas tender secur reduc time limit incorpor subsidis butterfat final product aid set high level structur factor butterfat process industri develop specialis adapt market condit introduct dispos measur industri obtain compli complex requir regul distribut channel market emerg specialis product base butterfat develop meet requir product process fraction butterfat pastri structur food industri chang grow product prepar food subsidis butterfat activ butter process industri convinc food industri butterfat consider evalu impact dispos measur creat addit demand comparison dispos measur form market intervent export refund butter eur tonn aid untrac quot butter pastri quot eur tonn butter dispos scheme cost eur butter export export refund current level refund increas export significantli figur comparison export refund rate aid level averag market price intervent price commiss dispos measur significantli cheaper public intervent export refund main market manag tool deal butter structur surplu fact intervent stock benefit aid butterfat dispos measur final sold comparison export refund commiss assert valid extent dispos measur creat addit demand reason indic substanti part butter dispos eu aid consum paragraph figur comparison kei butter statist gt pic file quot en ep quot gt gt tabl gt structur surplu dispos measur introduc temporari measur limit sale butter intervent stock process industri dispos measur continu expand includ butter privat storag cream butter market concentr butter evolv perman aid scheme increas demand notabl food industri forecast decreas demand year paragraph level quota decid context agenda reform paragraph reduct surplu characteris butter market decad expect aim reduc cost dispos measur surplu butter minimum commiss structur measur improv demand subsidis butter limit suppli court previous suggest review mechan prevent excess fat content milk note reduct guarante price level postpon european council berlin conclus introduc temporari basi butter dispos measur develop perman scheme deal structur surplu butter result overproduct characteris milk sector introduct milk quota paragraph weak relat regulatori provis govern dispos measur implement affect effici eu aid lower qualiti import butter elig eu support aid fix lowest level vat charg eu subsidi member state paragraph member state author gener awar complex requir regul made resourc administr dispos measur audit show improv notabl approv inspect establish entitl incorpor aid butter control ad tracer european origin butter direct consumpt paragraph commiss made comprehens evalu impact measur demand data collect suggest eu aid creat limit addit demand butter consider price advantag compet fat margin aid relat consum price product subsidis butter integr paragraph persist eu milk product surplu combin result limit impact quota regim product substanti reduct capita consumpt place late current butter dispos measur deal structur surplus reduct guarante price level combin product control measur consid paragraph commiss make comprehens assess dispos measur current tender procedur revis aid progress reduc concentr qualiti import butterfat product addit demand fact creat altern measur aim improv demand subsidis butterfat measur penalis increas fat content fresh milk consid paragraph report adopt court auditor luxembourg meet februari court auditor jan karlsson presid includ tonn farm butter sourc zmp bonn worldwid butter product tonn data compil sourc includ eurostat fao usda cover produc countri detail data substanti proport cow milk produc develop countri detail european share total cow milk product includ develop countri total quantiti market consist public privat stock tonn import tonn eu product tonn total consumpt subsidis consumpt tabl public storag tonn privat storag tonn end tonn higher previou year differ total due round dispos measur quantiti tonn butter balanc sheet includ cream subsidis dispos measur situat outlook dairi sector april commiss dg vi work document cap financi amount express ecu refer period euro subsequ period annual report financi year paragraph oj oj measur skim milk powder examin court special report oj oj intervent price butter ecu tonn skim milk ecu tonn price applic public storag take place market price intervent price bui price fix commiss intervent price chapter court annual report financi year paragraph aid casein casein skim milk oj special report aid skim milk skim milk powder anim feed notabl tabl oj includ smp equival casein eu product total million tonn expenditur ecu million includ ecu million dispos measur smp ecu million aid casein milk quota implement council regul eec march oj current system rule council regul eec decemb oj increas milk quota million tonn million tonn assum product pattern chang increas quota result proport increas butter product tonn sold market subsidi milk balanc term milk equival deliveri million tonn equival total consumpt total consumpt market price milk fat situat favour deliveri total consumpt balanc consumpt market price account oversuppli sourc zmp bonn cow milk balanc european union includ approxim tonn annual product member state current eu product significantli lower product level product rang million tonn annum contract quantiti higher quantiti milk balanc tabl privat stock rotat year contract quantiti tonn tonn tonn forecast tonn repres slightli higher level consumpt previou year take account extra tonn consum annual member state reduct capita consumpt commonli explain consum prefer notabl health consider increas avail altern product cap report prospect agricultur market commiss dg vi octob sourc european commiss dg vi quot butter price commun member state percentag intervent price commiss regul eec quot quot situat outlook dairi sector quot april tabl page butter butteroil export subsidis set level export refund complic price dairi product vari member state significantli higher world market price quot usd price germani fat content butter averag higher unit kingdom gatt uruguai round export commit eu commit limit export refund butter butteroil annual outlai export refund limit ecu million reduc progress ecu million annual quantiti export refund paid limit tonn reduc progress tonn actual export eu tonn tonn sourc agricultur situat european union report final paragraph court special report describ background zealand quota reduc levi rate privat storag aid basi storag contract beneficiari pai agenc period dai aid paid maximum dai aid ecu tonn fix cost ecu tonn dai eur total aid tonn maximum period dai ecu eur oj fourth dispos measur butter armi commiss regul eec juli suspend final repeal commiss regul ec march oj commiss regul eec oj formula concern butter pastri term product consid similar includ formula ic cream formula concern food prepar flour starch malt extract formula concern conserv prepar meat fish sauc soup regul replac commiss regul ec oj regul stipul formula correspond formula correspond formula major differ regul delai tender payment aid link present evid end payment made commiss regul eec observ court cover regul state high accept germani explain tradit cook butter south germani formula quot butter ghee quot indian pakistani cuisin limit impact regul commiss suspend januari repeal notabl german market tracer ad order product subsidis untrac product elig aid condit subject control recent revis aid rate januari includ reduct aid rate profit organis tender procedur carri monthli month august decemb tender procedur procedur concern cream butter butterfat produc quantiti market aid rate paid butter public intervent storag tender quot price intervent butter bui ic cream programm price level calcul fix januari februari summer season difficult produc make price correct season sever qualiti requir butter public storag requir butter privat storag strict butter salt produc directli exclus pasteuris cream butter produc directli exclus pasteuris cream meet requir articl council regul eec requir nation qualiti class cream compli articl regul addit fat content concentr butter compli condit annex commiss regul ec minimum fat content moistur content milk fat constitu free fatti acid peroxid maximum fresh flavour absenc extran odour absenc neutralis agent absenc milk fat whei butter strong tast market direct human consumpt recombin butter produc basi butteroil ad water cream order obtain type milk fat fat content fresh butter total amount import butter product subsidis concentr butter quantifi statist data preferenti import duti zealand butter fat content eur tonn correspond rate eur tonn calcul fat content product elig subsidi butteroil eur untrac eur tonn trace rate exce import duti final product export annex ii product benefit export refund eur tonn aid receiv deduct import zealand butter product butteroil profit compar eu butter butter import world market price european price level special report import zealand milk product swiss chees oj paragraph commiss servic attempt made includ regul ec condit favour european product similar regul eec manag committe agre document council februari annex iii annex conclus court special report commiss regul ec payment subsidi untrac product lower aid rate condit council direct eec decemb rule articl appli case butter content final product exce tracer declar final produc oblig declar substanc part wholesal butterfat council direct eec harmonis law member state relat turnov tax common system vat uniform basi assess oj monthli tabl show tender receiv quantiti accept quarterli tabl show quantiti enter leav member state control copi data incorpor final product articl requir commun price paid final user case found term articl commiss regul ec compli paragraph concern qualiti butter concentr butter cream concern commiss regul ec ad tracer repack concentr butter incorpor intermedi product applic incorpor butter concentr butter intermedi product cream final product commiss regul eec stipul approv establish product concentr butter packag entri made pencil slip paper contain refer transact number record global figur reconcil transact concern case report respect qualiti butterfat check laboratori analysi ad tracer test ad tracer document netherland carri beneficiari belgium entitl autocontrol spain take sampl ad tracer abolish major produc franc sampl central tank movement document evid sampl product batch inspect spanish author certifi final product import control copi incorrect incomplet descript product copi confirm undertak incorpor butterfat final product state awar penalti incur check public author perform reveal fulfil oblig enter case germani databas expect establish come month control made region level declar germani control carri franc deliveri member state control copi issu indic product formula relev deadlin quot import quot member state respons check end palm oil main product palm main substitut butteroil manufactur ic cream stage process extract crude palm oil ectocarp oil palm product process cook oil main export malaysia coconut oil deriv coconut palm face loss competit vi vi veget oil due lack research applic ag plantat main produc south east asia africa pacif margarin made veget fat made anim fat price competit determin veget fat exampl base fat absenc reliabl statist data commerci valu price estim basi data submit commiss cif price rotterdam palm oil ecu import duti estim cost refin ecu ecu tonn commerci trade margin ad trace butter ecu tonn eur tonn replac product develop veget fat unsubsidis butter aid rate fix kg reduc aid rate kg ecu correspond save ecu tonn germani instanc develop brand quot butari quot support advertis butterfat cook butter restaur privat household exampl brand design butter ghee ethnic market notabl unit kingdom number brand develop processor concentr butter pastri produc pastri product import fat deliv good result bake temperatur durat vari treatment mixtur fat includ butter sterol cholesterol oleicol fraction butter provid consist result year instanc prefabr product local pastri maker januari aid rate untrac butter market concentr butter higher aid rate appli commiss regul eec januari oj special report oj quota system court observ quot penalti impos event refer fat content exceed lack dissuas effect quot fat content cow milk deliv increas eec eu increas fat content direct impact butter product calcul milk product quantiti milk increas addit fat kg milk increas fat content result increas milk product figur gradual reduct target price intervent price butter skim milk powder start juli council regul ec oj commiss repli main audit find milk sector structur surplu product butter exceed demand normal market price council framework common agricultur polici requir support measur appli form intervent system butter skim milk powder smp intern extern dispos measur purpos improv market balanc ensur stabil consum milk produc intern dispos measur indispens situat consumpt butter continu decreas past prove effici mean maintain stabil avoid expens bui public intervent year pastri ic cream scheme import instrument improv market balanc butter time improv made regul council agenda agreement confirm ensur continu dispos measur aid level quantiti pastri ic cream scheme concentr cook butter scheme fix tender system commiss confid applic system past ensur aid level quantiti establish level ensur stabil econom dispos butter surplu short medium long term reduct aid realis fact expens intervent bui temporarili commiss succeed slow increas subsidis butter achiev reason market balanc reduct aid result annual save eur million quantiti approxim tonn risk reduc aid period low price bui intervent aid level contract quantiti close commiss member state framework manag committe milk milk product qualiti butter import butter form part butter suppli intern dispos measur ensur dispos surplu milk fat form butter cream butter concentr bc lower qualiti butter import butter elig product high qualiti bc impact scheme reduc intern concess agreement respect import butter expert studi refer court queri tracer influenc health inform subsequ receiv member state tracer fact pastri ic cream scheme commiss delet regul flavour evalu scientif committe food requir regul ec council european parliament present envisag chang council direct label requir cover flavour aspect consum inform protect commiss note court remark vat framework futur action aim modernis simplifi vat system member state notifi remark made court administr dispos measur relev financi correct made framework clearanc account procedur purpos pastri ic cream scheme primarili ensur milk fat raw materi compet veget fat elig product carefulli select mind milk manag committe inform subsidis milk fat final product group shortli addit evalu entir market organis milk includ quota scheme milk foreseen result quota system review council decis framework agenda structur surplu remain limit commun support gener promot activ consid task industri organis defend interest milk sector promot milk milk product increas demand polici practis milk sector decad relat oper milk quota system bui intervent small stock limit tonn end compar million tonn end stock start build addit milk sector share budget drop peak ecu billion total expenditur eur billion total expenditur milk cmo butter surplus introduct milk quota system result reduct milk deliveri subsequ reduct quota continu intern extern dispos measur improv market situat butter consider level milk quota highli polit question subject intens negoti council reduct quota made past decreas elimin structur surplu butter stock public intervent drop tonn end tonn end reach peak million tonn end bui intervent limit tonn period public intervent open due low market price member state bui increas tonn council decid framework agenda increas quota accompani reduct support price butter skim milk powder smp downward trend butter consumpt normal market price structur surplu remain intern dispos measur butter smp indispens come year commiss recal repli court report aid skim milk smp anim feed surplu milk process ad dairi product manufactur butter smp intervent product form basi market support mechan dairi sector current stabl product reduc export increas import stabl uptak butter intern dispos measur reduc normal consumpt commiss opinion intern dispos measur substanti effect market balanc public stock declin limit bui intervent structur surplu milk equival exclud subsidis consumpt refer court requir intern subsidis sale tonn butter equival export refund butter end public intervent market characteris low price court point paragraph question real outlet exist increas export eu butter reduc uptak intern dispos measur larg extent result expens public intervent bui averag cost tonn court paragraph fulli reflect situat due time lag tender quantiti final payment aid aid rate januari pastri ic cream butter untrac amount eur refund eur intervent purchas price eur observ relat dispos scheme fix level aid commiss set limit aid tender take account quantiti request natur oper involv mean oper plan regular suppli present offer maximum level aid set tender question disallow quantiti present oper aid set level result offer repeatedli refus turn altern sourc raw materi ceas particip scheme scheme effici todai dispos butterfat effici applic tender system ensur optimum aid level prevent aid level sell price intervent butter remain unchang period quantiti aid level request oper market situat line aim commiss commiss decid accept offer receiv present situat indic demand aid higher target quantiti commiss confid basi current discuss milk manag committe aid level tender system work correctli present tender system reduc aid level consider time begin aid trace butter pastri ic cream scheme reduc ecu kg intervent price ip eur kg ip aid share market price drop period aid concentr cook butter reduc period ecu kg eur kg aid profit make organis ecu kg eur kg tender system consid member state commiss clear oper administr method manag quantiti introduc order ensur equal access purchas fix aid level strictli supervis quantiti concern effect stabil essenti user smooth function scheme qualiti requir commiss wish stress aid award intern dispos measur introduc ensur dispos surplu milk fat form butter cream butter concentr bc intervent price butter establish basi specif product criteria relat product cost aid level bc depend criteria cost aid bc higher qualiti requir subsidis butter ident appli public privat storag butter aid grant butter concentr high qualiti norm requir regul raw materi produc butter concentr trace fat intermediari product quot recombin butter quot aid equal aid trace butter commiss opinion lower qualiti product allow product butter concentr remain market push higher qualiti expens butter public intervent payment aid import butter earlier recommend court commiss manag committe exclud import butter pastri ic cream scheme market control reason refus member state underlin real problem butter allow import preferenti condit council intern agreement import treat eu butter commiss bound intern concess agreement stop refund paid annex product process import product classifi cn code court attract butter import preferenti regim bc pastri ic cream scheme packag distribut cost retail sale avoid commiss consid elimin retail distribut cost advantag offset degre fact price obtain bulk butter lower small pack retail butter expens produc bc butter cream raw materi aid base addit oper make option occasion depend market condit council opinion discharg budget year recommend commun origin condit bc pastri ic cream scheme basic regul ec incorpor council regul eec authoris dispos measur exclud import butter product butter concentr import butter exclud scheme health aspect request member state tracer introduc year ago control reason trace product subject strict control compar untrac product time commun legisl place food addit flavour incumb commiss requir prior test approv tracer form limit quantiti requir respons member state accept tracer commun legisl ensur accept human consumpt form limit quantiti requir accord nation legisl recent commun legisl addit food chang basic posit tracer gener consid food addit accord direct eec serv purpos expert studi refer court question tracer thymol capsaicin tracer allow pastri ic cream scheme fact inform subsequ receiv member state flavour substanc hand includ commun regist flavour evalu scientif committe food come year requir regul ec council european parliament commiss propos milk manag committe delet tracer pastri ic cream scheme pastri ic cream scheme tracer ad butter bc cream intend process make composit food cover normal label requir council direct eec direct cover aspect consum inform protect label requir tracer present envisag ad tax vat eu subsidi court find lack harmonis vat treatment subsidi part direct result vat direct commiss mean achiev uniform treatment vat subsidi success member state unabl reach unanim agreement part effort modernis simplifi vat system commiss plan propos depth rework vat treatment subsidi union process take court remark account weak affect commiss regul ec quot butter pastri quot complex rule regul ec replac regul eec januari result year preparatori work work group manag committe milk milk product nation expert requir cover aspect relat manag scheme commiss expert market divis support legal custom eaggf financi control depart particip prepar regul regul incorpor recommend court extern expert simplif group establish court recommend framework regul eec combin regul structur rule regul reflect requir improv manag control commun market fund complex industri carefulli select product refer combin nomenclatur kei element benefit scheme commiss note posit court aid agre requir constant manag control apprais experi obtain year oper regul shown scheme work satisfactorili court suggest paragraph increas minimum tender quantiti reduc number control refer articl pastri ic cream scheme commiss examin suggest monitor defici combin nomenclatur code elig product group past carefulli select order ensur highest effici introduct regul ec articl annex viii xiii statist inform kind elig product intermediari product final product group recommend court suffici compar inform receiv commiss import member state enabl make reliabl evalu prevent commiss pursu prudent market manag tender system reduc aid level member state occas ask forward miss inform compli time limit regul weak affect commiss regul eec quot butter profit organis quot regul stipul member state institut control ensur complianc provis regul cleric burden pai agenc refer court caus compet author dispos measur introduc order contribut dispos surplu milk fat object dispos measur intern market legal basi set council commiss endors court propos transfer scheme budget line food aid administr weak encount member state note court comment control commiss point tonn butter equival subsidis year number irregular report period member state commiss satisfi rel term system work court observ clearanc account procedur duli notifi member state concern confirm lead financi correct case mention court netherland paragraph commiss initi procedur follow check effici cost effect dispos measur determin effici cost effect council regul eec eec replac ec oblig commiss present surplu situat support butter market dispos measur support total consumpt milkfat form butter butter concentr cream introduc butter balanc inform realis subsidis sale justifi dispos measur intervent system ensur market price milk move closer target price fix council measur limit bui intervent past commiss stress specif evalu studi carri close market manag measur butter associ member state framework milk manag committe system establish enabl commiss evalu market organis subject reform agenda arabl crop beef milk medium term context plan evalu entir market organis milk includ quota regul order obtain result time review quota system factor determin demand intern market characterist market factor influenc oper choic kind fat raw materi aid level milk fat aid level influenc choic fat impact quantiti contract context made factor impact oper decis quantiti tender short long run expect aid level avail raw materi price compet veget product recip brand name imag qualiti tast strategi product process introduct product influenc futur demand oper analysi factor influenc uptak made limit certainti complex econom interrel competit posit butter relat fat difficult point practic ensur oper butter milkfat raw materi fat tender system aid fix lowest level qualiti tast butter superior veget fat ow higher price butter industri constant search wai replac butter cheaper raw materi continu reduct aid level push oper butter final product decreas effici scheme result expens intervent bui extrem expens creat recognis brand difficult costli withdraw special recip oper decid turn butter replac veget fat return butter factor oper month incorpor butter final product cut aid short term revers effect expect result increas demand oper expect reduct aid normal consum behaviour short term optimis purchas aid expect decreas minimis purchas aid expect increas impact aid price final product primari object pastri ic cream scheme reduc consum price final product ensur milk fat raw materi fat difficult identifi precis impact consum price sale price chang singl raw materi origin aid butter butter market price share raw materi final product small aid pass full retail price reduct effect aid limit actual addit cost link particip scheme process cost packag cost distribut cost ident subsidis subsidis product count reduct effect aid cost requir obtain desir product point commiss find constant risk oper reduct aid increas raw materi price switch cheaper veget fat risk increas price differ butterfat suitabl substitut veget fat uncertainti butterfat price greater relat demand aid rate market price commiss view increas purchas price thing equal reduc absolut uptak halt gener tendenc increas milk fat food product commiss illustr view descript actual develop market uptak pastri ic cream amount tonn result progress reduc aid level half reduct uptak tonn tonn period purchas butter public intervent amount tonn uptak increas tonn increas market price butter constant aid level decemb oper want secur suppli prevail aid level reduct aid rate decemb april counterbalanc lower market price declin deadlin incorpor month month januari contract demand decreas tonn month month tonn purchas intervent increas quantiti contract pastri ic cream period june august suffici prevent purchas tonn public storag rest applic tender system past ensur dispos surplu milk fat note reduct aid level amount yearli save order eur million total quantiti tonn aid reduc time tender system lower limit present consid high intervent bui continu place comparison dispos measur form market intervent aid pastri ic cream butter eur untrac butter consider lower export refund eur actual dispos cost depend effici coeffici measur commiss find effici coeffici lower intern dispos measur export circumst cheaper support butter directli market bui intervent sell reduc price obviou abolish aid scheme push total support quantiti intervent substanti part realist expect effici dispos measur surplu market structur surplu structur surplu continu exist milk sector intern extern support measur adjust order meet requir improv market balanc previou reduct milk quota council decis framework agenda support measur continu need futur commiss time support promot consumpt milk milk product gener order maintain increas total consumpt specif promot campaign butter consid task industri dairi organis quota adjust deliveri increas milk fat content concern commiss point repli court special report quot object scheme introduc refer quantiti milk product prevent increas fat content milk long milk product adjust quot repli quot commiss compar overrun penalti price butter show addit penalti fat content quota set council milk excess quota coeffici simpli quot commerci quot neutralis fat produc excess assum valu price butter penalti commiss stress repli sever penalti run counter desir goal fact lead black market excess fat sum commiss consid present coeffici attain goal total volum milk deliveri quantiti set conclus structur surplu consequ continu perman dispos measur milk fat result polit decis council qualiti butter import butter form part butter suppli intern dispos measur introduc ensur dispos surplu milk fat form butter cream butter concentr aid level quantiti pastri ic cream scheme concentr cook butter scheme fix tender system commiss confid applic system past ensur aid establish level ensur stabil dispos butter surplu short medium long term commiss note remark made court vat framework futur action aim modernis simplifi vat system member state notifi court remark administr dispos measur relev financi correct made framework clearanc account procedur commiss point tonn butter equival subsidis year number irregular report period member state commiss satisfi rel term system work experi year demonstr delic interrelationship aid level subsequ uptak aid scheme level intervent bui bigger price differ subsidis milk fat veget fat greater risk switch milk fat increas intervent bui structur surplu milk fat dispos measur indispens council decis framework agenda structur surplu remain limit commun support gener promot activ consid task industri organis defend interest milk sector promot milk milk product increas demand commiss continu effort effici applic dispos measur ensur balanc suppli demand plan start evalu entir market organis milk includ effect effici intern dispos measur butter skim milk powder commiss consid tender system effici present form begin aid butter pastri ic cream scheme reduc qualiti butter import butter form part gener butterfat surplu dispos commiss intend limit aid qualiti import butter find reason increas penalti case increas fat content raw milk deliv milk quota system final commiss stress polici practis milk sector decad relat oper milk quota system bui intervent small stock limit tonn end compar million tonn end stock start build reach tonn end year addit milk sector share budget drop peak ecu billion total expenditur eur billion expenditur recommend council march document council oj oj