special report manag common organis market sugar commiss repli pursuant articl subparagraph ec treati content gt tabl gt execut summari object audit obtain assur manag commiss common market organis cmo sugar sound review extent specif object cmo object cap achiev audit examin kei area manag cmo commiss held account report review outcom cmo eu world sugar market characteris level product consider exce demand led sustain period low world market price rise stock gross annual budgetari cost cmo reach million euro million euro recov product storag levi signific cost born consum price sugar basic principl cmo sugar chang cmo includ agenda reform common agricultur polici cap main find commiss manag commiss give adequ inform justifi propos continu quota arrang provid comprehens analysi state achiev cmo object fact extens complet inform commiss servic commiss present impact propos compar option assess consequ regim consum impact environ paragraph commiss minimum beet price propos base independ verifi inform process margin inform account transpar propos present context inform level achiev state object paragraph commiss inform present assess consequ price propos justifi relat altern paragraph econom import acp countri mauritiu access eu market special condit creat strong depend continu preferenti arrang commiss properli econom factor propos acp guarante sugar price paragraph budgetari gatt constraint prompt commiss set lower rate export refund previou arrang transpar insuffici regard economi paragraph procedur tender decid export refund review paragraph data calcul product levi insuffici sound effort undertaken reliabl data basi paragraph coher strategi control sugar product storag guidanc good practic minimum standard attain paragraph review outcom sugar regim find cap cmo object achiev paragraph high price impos eu consum structur product surplu highli regul industri competit paragraph altern support measur consid reform cmo meet aim agenda reform paragraph report conclud commiss servic gener consid compet inform strateg level signific weak exist qualiti commiss propos decis action continu high cost consum overproduct eu tackl success renew sugar cmo introduct basic principl sugar cmo remain virtual unchang introduct cmo affect reform cap includ recent agenda reform call chang heard recent year pressur reform aris enlarg eu prospect constraint subsidis export result negoti world trade organis wto market organis current form remain forc june council minist decid rule appli decemb cmo basic provis govern council regul eec subsequ amend recent consolid council regul ec gross annual budgetari cost cmo reach million euro million euro recov product storag levi annex signific cost born consum price sugar analys paragraph result court comprehens audit publish main problem highlight situat structur suppli high cost sugar regim court examin aspect cmo notabl work annual statement assur da object present audit obtain assur manag commiss sugar cmo sound review extent specif object cmo object cap achiev methodolog commiss manag cmo audit scope develop aim identifi explicitli activ commiss held account kei activ identifi paragraph assess criteria respect activ determin qualiti input avail sound inform qualiti throughput analysi made inform qualiti output propos made decis action sound inform outcom state achiev object set kei input proper manag commiss manag respons extent cmo cap object achiev depend factor improv product commiss control held account analysi outcom base review data interview wide rang stakehold addit studi research materi bodi account eu world sugar market annex ii descript eu world sugar market show year world market characteris consider overproduct rise level stock world stock histor high level effect depress price world product sugar estim million tonn consumpt million tonn stock doubl estim million tonn annual consumpt million tonn consumpt shown chart chart eu product consider exce demand high stock exist annex iiishow eu produc million tonn sugar million tonn product quota million tonn excess quota million tonn refin cane sugar preferenti import year eu consumpt million tonn result surplu effect eu price due oper cmo price support mechan export programm chart chart show extent eu guarante sugar suppli repres beet quota preferenti cane sugar import exce consumpt eu quota million tonn level eu sugar suppli equal consumpt chart chart show guarante suppli repres column exce consumpt member state except spain signific deficit finland sweden small deficit chart world sugar product consumpt stock price gt pic file quot en ep quot gt chart eu guarante sugar suppli consumpt eu eu eu eu eu eu gt pic file quot en ep quot gt chart eu sugar suppli consumpt gt pic file quot en ep quot gt common organis market sugar basic regul cmo specif state object articl object cap contribut harmoni develop world trade treati establish european commun appli specif object ensur guarante respect employ standard live commun grower sugar beet cane maintain ensur fair balanc right duti processor grower make cmo financ dispos part eu sugar product quota surplu intern consumpt enabl outlet sugar isoglucos intern market enlarg achiev steadi flow raw sugar eu refineri main featur cmo product quota scheme appli finish product white sugar basic agricultur product beet cane main quota call quot quot quota addit quot quot quota lower price appli quota set specif period year council propos commiss annex iv quota forc price system beet price intervent price white sugar fix annual council base propos commiss export programm quota refin preferenti cane sugar sold eu market export export refund commiss manag programm decid weekli refund rate base offer made sugar trader import programm cane sugar preferenti rate product levi recov sugar industri cost export refund amount equival preferenti sugar import storag levi recov payment made compani store sugar paragraph manag commiss introduct section commiss manag cmo assess term input inform output regul decis propos main commiss activ cover propos product quota annual propos institut price decis export programm quot financ quot system extent commiss assur cmo function examin commiss respond event affect cmo stakehold commiss propos quota quota arrang central element cmo introduc transit period subsequ renew occas recent period commiss quota propos assess determin level alloc quota propos consist effici effect achiev cap cmo object propos commiss put forward basic question product quota system continu level quota set modifi present instrument financ cmo commiss analysi medium term prospect world market uncertain signific last effect price foreseen take account control guarante product meet gatt commit conclud product quota system maintain quota exist level commiss propos address extent cap object achiev present analysi econom effect cmo reform altern assess improv product achiev consider develop sector ration analysi incom beet grower consider price born consum reason fact inform present state eu beet grow process activ tabl show eu quota led surplu year million tonn suppli balanc sheet mislead show half structur surplu includ import sugar refin eu import million tonn cane sugar acp countri legal oblig discuss stakehold member state clear issu warrant consider commiss econom cost surplu product high price effect world price develop countri incom subsidis export depend grower processor extent progress beet product process techniqu justifi review grower processor share revenu barrier entri beet grower rel profit beet compar crop justif continu storag aid arrang environment impact surplu product effect fix nation quota limit specialis competit concern address commiss propos analysi commiss work file show servic prepar assess oper sugar regim impact challeng face intern work group consid wide rang option reform radic issu list consid vari degre conclud signific cut price year period end commiss simpli propos exist regim continu unchang year effect reform cap main arabl crop newli introduc singl market assess commiss propos year extens time pend result gatt negoti uruguai round agreement commiss made propos renew quota system year period propos concentr minimum adjust regim complianc gatt measur ensur commun refin industri adequ suppli raw sugar minor propos tackl area cmo function intend payment storag aid sugar produc excess quota sugar carri forward nation aid itali product refund chemic industri issu includ propos explanatori memorandum gave good descript reason argument base studi assess altern implic preparatori work commiss servic analys issu grower incom process industri margin concentr altern sugar quota transfer present decis maker inform desir reform light cap reform singl market concern consum industri user address clear commiss present inform justifi continu quota arrang give comprehens analysi state achiev cmo object time note extens complet inform commiss servic commiss present impact propos compar option assess consequ regim consum impact environ annual propos institut price data prepar price propos regul ec requir commiss propos intervent price white sugar basic price beet regul specif calcul basic beet price base intervent price cost process transport receipt molass practic commiss review element calcul year analysi basic document show dispos insuffici inform main part cost process beet white sugar commiss data provid bodi defend interest process industri data suffici detail enabl process cost verifi us inform question depreci figur largest singl element process cost base replac actual cost data provid impli process cost higher amount allow beet price calcul process compani continu highli profit commiss data check independ financi expert altern sourc inform process cost commiss inform calcul beet price year unreli mean posit demonstr price reason element product cost undergon consider year improv cultiv techniqu allow product period prolong countri optimis capit invest interest rate fallen extens rationalis closur smaller ineffici factori report commiss price propos lack inform make difficult decis maker interest parti judg basi commiss price propos strongli criticis commiss consum committe industri user sugar industri user made estim process cost conclud exist margin allow intervent price high take account cap object regul guidanc white sugar price set state preambl commiss price propos sugar price fix account object cap guarante fair standard live farm commun ensur suppli price consum reason add balanc price princip agricultur product maintain commiss present inform element propos analysi grower incom employ impact consum commiss preparatori file grower incom period affect increas yield result mechanis concentr effect herbicid pesticid addit price crop reduc substanti commiss consum committe declar sugar price quot increasingli line arabl crop quot quot effort made reduc high consum burden trade distort effect sector quot issu address commiss propos level price commiss propos white sugar beet price present propos term impact grower incom consum price budgetari impact present examin commiss file note price cut consid previou year notabl director gener dg agricultur prepar propos cut year analog cut decid cereal sector intern commiss work group analysi impact option conclud uncompens reduct lead major problem sector reduc eu surplu sugar product million tonn produc gain consum million euro econom analysi servic dg agricultur conclud price cut requir align profit beet grow cereal inform price reduct propos put commiss decis maker commiss servic present assess consequ propos justifi relat altern inform price acp raw cane sugar guarante price acp raw cane sugar part eu price propos negoti separ sugar protocol consider room manoeuvr set price requir simpli price paid acp countri negoti rang price obtain eu take account relev econom factor end acp sugar produc countri cooper year produc memorandum econom factor countri benefit special condit abovement arrang mauritiu mauritiu sugar crop tonn sold preferenti arrang sale eu sugar protocol special preferenti sugar sp arrang usa import quota sale world market sale bag special sugar cost product mauritiu sugar exce price obtain raw white sugar world market special sugar sold profit mauritiu sugar industri depend heavili access eu market guarante eu price product cost mauritiu doubl effici acp countri malawi zimbabw swaziland high labour cost hilli rocki terrain reduc possibl irrig mechanis mauritiu import white sugar tonn south africa local consumpt order maximis export raw sugar preferenti arrang econom import access eu market special condit creat strong depend mauritiu acp countri continu arrang price obtain commiss propos guarante price protocol sugar simpli equal raw beet sugar intervent price remain unchang year practic negoti consider econom factor commiss manag export programm annual cost eu budget export surplu sugar million euro million euro recov product levi commiss calcul week quot theoret export refund quot deduct arbitrari amount euro tonn tender export licenc amount accept exception end market year approach sugar trade compani knew tender success theoret refund euro tonn incent compet export licenc submit lower offer export programm constrain gatt agreement quantiti sugar export refund pressur agricultur budget market year impact limit carri forward allow gatt arrang budgetari expenditur export limit million euro commiss estim quota cut tonn requir march berlin summit increas pressur commiss remain budgetari alloc activ role manag export programm order control sugar budget time world market price fallen increas cost tonn sugar export weekli meet held dg agricultur tender consid light prospect world market commiss offici monitor carefulli impact budget longer predict refund tender accept effect increas competit export licenc consequ budgetari save face budgetari constraint commiss act obtain lower rate export refund organis tender procedur tender procedur examin member state commiss found manag committe rubber stamp commiss propos rare chang light committe deliber signific save made accept fewer offer export licenc world market price low increas issu licenc price high uncertainti world market approach present consider risk commiss undertak commiss transfer risk hold limit number tender year week commiss evalu improv altern arrang tender decid export refund financ arrang product levi charg compens cost export approxim half surplu product storag levi charg order recov payment made reimburs storag cost system levi refer quot financ quot arrang court comment annual report special report quantiti export account product levi calcul continu base differ quota product intern consumpt laid regul commiss sugar unit deriv consumpt figur data member state product trade accord regul ec check carri commiss verifi reliabl data compar data intra eu trade member state signific differ note total tonn white sugar shown deliv eu member state record receiv main differ concern german deliveri tonn german data record receipt tonn countri similarli french data show deliveri tonn tonn record receipt deliveri eu countri spain amount tonn spain record receipt tonn unreli data significantli affect amount product levi effort made reliabl data export import certif establish net export administr control financi arrang cmo member state clear respons administr control cmo commiss respons ensur arrang function respons commiss monitor administr control arrang divid sector involv dg agricultur clearanc section expenditur dg budget receipt kei control centr accuraci stock record risk analysi methodolog assess risk differ dg budget check perform frequent spot verif product stock undertaken year dg agricultur clearanc section investig sugar export refund member state time year monitor strategi develop sugar unit involv assess risk member state court visit note commiss issu guidanc practic design control mechan led develop control frequenc wide rang control strategi physic check bulk sugar perform month stock member state methodolog vari sophist check laser equip measur rope simpl reconcili stock record time empti storag facil member state visit note total relianc sugar product record prepar compani inform system creat record audit member state inspector record reconcil compani financi account member state visit emphasis techniqu check bulk stock give accur result reliabl stock record kei import calcul product storag levi reason commiss develop coher control strategi give guidanc good practic minimum standard commiss respons stakehold event affect cmo stakehold gener consid commiss servic compet knowledg approach industri user sugar final consum repres opinion insuffici account interest major event affect cmo sound commiss manag criticis relat fix export refund process product sugar commiss put forward propos cut annex manag committe moment notic written justif initi propos base econom analysi valid support data met strong protest export compani member state end commiss present base propos lower level cut export refund adapt condit alloc refund process product reject manag committe case commiss consult manag committe term refer major evalu cmo sugar review sugar regim introduct paragraph court consid fundament manag respons commiss obtain dissemin sound inform outcom polici commiss launch evalu polici sugar sector march cmo introduc term refer evalu focu relev measur forc effect effici moment draft report june court access result evalu posit judg qualiti evalu note result kei question address extent object cmo achiev polici effect cost object achiev polici effici mechan cmo sugar level product quota price support measur line cap recent agenda reform court review sugar regim chapter focus question court base review data interview stakehold achiev object cmo assess polici outcom made difficult quantifi object set commiss requir articl financi regul basi inform conclud gener cap object cmo set treati good revenu hectar beet grower ensur altern crop market stabl signific price fluctuat suppli guarante shortag year poor harvest product improv increas beet yield sugar content extract rate mechanis develop ration nation quota prevent product move effici area high price sugar beet relat crop affect alloc resourc regard cap object reason price consum japan switzerland sugar price higher eu time audit eu institut price time world market level commiss repli high price exist countri address issu eu price reason respect treati object contribut harmoni develop world trade consider expans eu quota product chart impact world market world market price influenc subsidis eu export high product sugar equal preferenti price cane sugar import led high degre depend acp countri paragraph specif cmo object larg achiev employ guarante eu farmer contract quota hold process compani cmo financ extent provid regul steadi flow raw sugar eu refineri conflict grower processor parti satisfi price receiv processor hold quota beet grower obtain contract factori order benefit cmo minimum beet price review show cap cmo object achiev achiev view light cost fall larg consum cost achiev object cost achiev cap cmo object neg outcom structur surplu product sugar high level intern price relat world market price high level stock highli regul framework encourag competit costli administr control whilst audit identifi reliabl independ assess cost establish basic indic give reason view magnitud net annual cost structur surplu eu budget million euro budget total cost export surplu sugar approxim million euro levi product addit cost consum financ system process compani pai product levi cover cost export approxim half surplu low elast demand sugar process compani pass levi price sugar million euro cost part surplu ultim born eu consum econom cost high level eu price establish detail studi independ question simplest measur cost differ eu support price world market price maximum annual cost eu consum million euro current low world market price consid fulli object indic simpl calcul illustr magnitud cost indic cost high level stock obtain basi averag stock year million tonn white sugar repres quota product commiss establish level million tonn minimum cover unexpect shortag annual cost storag calcul commiss euro tonn collect processor storag levi pass consum product levi paragraph simpl calcul stock held minimum multipli storag cost annual cost eu consum million euro econom cost regul sugar industri determin scope audit scheme fix bui price raw materi beet cane guarante sell price final product white sugar alloc product quota process compani compani hold total eu quota sugar produc member state entir nation quota hand compani result normal competit forc oper case sugar compani fine abus competit experi develop countri eu quota altern sweeten enjoi larger share sweeten market expens sugar cheaper suitabl food product eu product restrict sens constrain ration econom develop quantif cost administr control sugar industri indic member state retain percentag product storag levi cover cost estim million euro annual analysi confirm find court special report cmo sugar lead substanti cost eu budget consum mechan cmo sugar level product quota price support process industri grower organis strongli favour maintain main featur current cmo exist level price support quota current regul industri guarante secur suppli high qualiti sugar eu consum price consum reason ensur good excess revenu industri grower consum industri user sugar point high profit made effici process compani evid level protect high question agricultur polici regul protect process industri close quota alloc place member state sugar process compani effect preserv sugar product region suit case requir nation aid support product convers effici product region obtain increas quota basic aim set quota restrict quantiti annual product elig intervent price guarante reimburs cost store sugar avail export refund consider surplu quantiti offer intervent purchas evid found factori gate sugar price averag intervent price consider countri contribut situat competit forc function effect real quot common market quot sugar discuss stakehold appar processor interest compet processor countri remain larg home market quota price system storag cost reimburs export programm provid stabil guarante incom processor degre protect process industri rare cap consum sugar stapl product bought price impact household budget low incom famili neglect current cmo make consum pai support beet grower sugar process industri consum fair transpar system base direct support farmer eu budget cmo sugar agenda reform major reform cap decad concern improv competit european agricultur sector case sugar sector involv reform basic put emphasi chang price support product incom support grower focus farmer industri cmo sugar remain tabl show target process compani finish product farmer gt tabl gt agenda reform emphasi competit world market environment protect sustain rural develop simpler polici greater account taxpay eu sugar competit world market subsidi order eu intervent price need enabl quota surplu sold sugar product excess quota receiv export refund sold profit world market price price obtain sale quota sugar suffici cover fix cost process compani intens sugar product neg consequ environ water requir high time wheat natur crop entail heavi usag herbicid result mainten product scale substanti exce eu demand lead neg environment impact avoid account fact major cost sugar polici born final consum public warrant proper quantif public report ensur transpar conclus consider commiss improv qualiti manag sugar cmo respect qualiti basic inform manag cmo dispos complet inform achiev object order justifi propos quota arrang price propos dispos extens independ verifi inform order make sound price propos effort undertaken dispos reliabl data calcul product levi analysi basic inform commiss make independ financi expert altern inform sourc analys element influenc price propos includ grower incom employ impact consum properli econom factor propos acp guarante sugar price review sugar regim show cap cmo object achiev structur surplu high cost eu budget consum commiss held account situat sound commiss manag qualiti propos decis action impact outcom commiss respons account situat structur overproduct commiss repeatedli limit propos continu sugar regim maintain level quota price unchang extens inform collect analys prepar commiss servic provid basi propos correct action increas product sugar beet product process prompt commiss address question cost impos eu consum major reform cap decad case sugar cmo involv agenda emphasi competit world market environment protect sustain rural develop simpler polici greater account taxpay aspect satisfactorili address sugar cmo cmo sugar benefit farmer benefit level incom beet grow major crop annex ii impact quota system high price altern measur examin import restrict insul eu market volatil world market price protect eu sugar produc degre liberalis eu sugar industri order increas competit forc reduc price consid stakehold suggest quota alloc directli grower flexibl ensur allow quota transfer argu minimum beet price fix protect farmer domin processor quota intervent phase market forc ensur suffici high qualiti sugar continu suppli price competit option rais adopt basic principl reform appli arabl crop paragraph impli substanti proport support take form direct payment grower converg institut price world market level element present paragraph call question appropri mechan current cmo sugar number altern exist commiss address forthcom propos reform regim examin current level support remain quota exce level eu demand price longer line major crop kei issu account futur propos includ consequ keep quota exist level continu structur surplu justif high price obtain eu market result high level duti preferenti sugar import extent sugar regim focus industri grower limit competit processor contradict principl object agenda reform current sugar cmo report adopt court auditor luxembourg meet octob court auditor jan karlsson presid oj oj oj interest parti includ grower processor sugar trader industri user consum repres member state acp repres total quota intervent guarante applic divid quota quota maximum product levi charg quota levi intervent guarante appli product beet sugar excess quota sugar sold eu market export export refund summaris increas product technic progress ration develop product ensur fair standard live agricultur commun stabilis market assur avail suppli ensur consum suppli reason price final council consult european parliament econom social committe molass product refin sugar beet cane eu primarili anim feed cef european committe sugar manufactur opinion consum committe reform cap brussel june ciu propos reassess institut manufactur margin decemb consum committe opinion reform common agricultur polici brussel june protocol acp sugar lomé convent februari arrang import preferenti sugar addit sugar protocol ensur commun refin industri adequ suppli raw sugar cif cost insur freight oj oj oj base commiss revis estim budget commiss regul ec oj unit kingdom netherland denmark sweden finland greec ireland portug spain austria commiss decis ec oj ec oj isoglucos inulin syrup rabobank world sugar sweeten figur correspond sugar levi enter eu budget court special report quot green cap quot oj paragraph oecd director food agricultur fisheri committe agricultur group cereal anim feed sugar sugar polici reform environment polici aspect septemb annex sugar cmo expenditur levi mio eur actual budget gt tabl gt annex ii eu world sugar market world market total million tonn world sweeten market order million euro sugar repres volum high fructos syrup intens sweeten main product group world sugar produc cane grown asia south central america africa oceania beet sugar produc europ north america asia recent year brazil overtaken eu largest produc sugar world million tonn compar eu million tonn largest produc india million tonn china million tonn unit state america million tonn acp countri averag annual product million tonn world sugar consumpt grow steadili annual averag growth declin consumpt industrialis countri consum world total consumpt increas larg line popul growth forecast annum quarter centuri world trade domin hand countri brazil eu australia cuba thailand account export import russia indonesia usa eu japan repres sugar import eu uniqu major export white sugar import raw cane sugar sugar trade internation exce crop product wheat total sugar product world market compar wheat maiz demis soviet cuba agreement million tonn sugar trade annual fall preferenti trade agreement import usa tariff rate quota million tonn eu sugar protocol special preferenti sugar agreement acp countri million tonn intern sugar trade divid equal raw cane sugar refin destin white sugar eu import primarili raw sugar refin eu export white sugar eu main market middl east export north africa european countri surplu product consequ build stock led histor low price world market analyst suggest extrem swing world market sugar price experienc past recur industrialis countri sugar consid stapl purchas price suppli shortag led rapid price escal develop countri repres larger increas proport world demand increas price sensit consumpt structur world trade chang sourc suppli diversifi sugar produc countri degre protect regul sugar industri import subject restrict price paid grower case processor regul eu major produc directli subsidis export top sugar compani worldwid account sugar product base eu multin decad oversea acquisit eu market eu sugar suppli produc beet grown eu remaind produc eu refineri raw cane sugar concern cane sugar produc french oversea depart situat chang radic unit kingdom access prior join ec unit kingdom obtain third million tonn domest raw cane sugar import commonwealth sugar agreement refin unit kingdom agreement replac sugar protocol commit eu purchas million tonn cane sugar acp countri year british market continu suppli refin cane sugar albeit lesser extent addit beet sugar portug lesser degre finland obtain suppli refin import cane sugar join eu arrang continu price guarante sugar cmo free market level quota limit product beet sugar quantit restrict import cane sugar refineri eu guarante purchas unsold sugar produc limit quota import cane sugar refineri eu guarante suppli suppli sugar consider excess eu requir consumpt structur surplu sold world market export refund subsidi actual suppli situat eu period shown quot balanc sheet quot annex iii eu member state grow sugar beet except luxembourg franc germani domin produc half eu total fewer eu million farm grow sugar beet beet grown million ha eu agricultur area repres agricultur output eurostat data gross ad hectar sugar beet crop cost product time cereal time cap subsidi includ period introduct cmo characteris increas yield achiev improv farm techniqu seed varieti yield term white sugar extract increas significantli averag period tonn ha reach tonn sugar process industri increas concentr improv effici number factori eu fallen number compani beet grow repres full time equival agricultur job due technic progress mechanis improv varieti herbicid employ agricultur labour practic disappear region sugar process industri emploi job season rabobank world sugar sweeten intern sugar organis yearbook european commiss dg agricultur intern document acp websit www acpsugar org european commiss dg agricultur intern document rabobank world sugar sweeten european commiss dg agricultur intern document rabobank world sugar sweeten rabobank world sugar sweeten european commiss dg agricultur intern document european commiss dg agricultur intern document rabobank world sugar sweeten tate lyle südzucker eridania beghin danisco british sugar azucarera ebro agrícola rabobank world sugar sweeten uk ministri agricultur fisheri food annual review agricultur european commiss agricultur situat european union european commiss agricultur situat european union cef cibe sugar regim european union februari european commiss agricultur situat european union fo licht intern sugar sweeten report cef websit www ib cef cef cibe sugar regim european union februari fir trent an cef cibe sugar regim european union februari annex iii eu sugar suppli balanc product year octob septemb gt tabl gt annex iv eu sugar product quota member state white sugar equival gt pic file quot en ep quot gt commiss repli execut summari eu world sugar market commiss point surplu world market world product structur cyclic cane product plai kei role world product market year forecast consumpt figur million tonn product shortfal likewis expect market year commun level area sugar beet reduc current system product remain stabl order improv suppli demand ratio world level signific increas cane sugar product led low price world market commun product exceed consumpt view annual preferenti import million tonn acp countri commiss opinion quantiti sugar preferenti import enter calcul structur surplu concern commun product rule govern cmo sugar structur surplu determin basi product quota compris approxim consumpt million tonn commiss respons paragraph budget cost net cost eur million eur million expect eur million net cost cmo sugar budget cost export quantiti sugar equival import acp countri india million tonn result commun intern commit acp eu protocol agreement india court point import countri develop aid account budget rule expenditur classifi agricultur wholesal price unprocess sugar doubl intervent price consumpt account total consumpt process product price higher commun world sugar account consum pai lastli born mind household spend sugar commun lowest world cmo sugar found principl cmo sugar quota financ reaffirm constantli sugar regim respond challeng face year undergo continu adjust leav success enlarg commun adjust includ integr isoglucos product integr acp protocol link lomé convent full financ commun product annual basi integr inulin syrup product adopt suppli system commun refineri adopt mechan order compli gatt agreement commiss stress cmo sugar includ reform agenda incorpor object control product budget expenditur court main find court state paragraph commiss depart possess extens inform sugar market council receiv inform need decis nation deleg ask commiss present altern ask price reduc commiss awar difficulti obtain inform sugar industri commerci situat confidenti problem inher gather inform sugar industri actual product cost appli stage process industri account sugar volum consum union economi acp countri mauritiu larg depend special arrang sugar continu acp countri attach maintain sugar protocol link lomé convent order meet budget gatt constraint commiss limit export programm reduc quota event commiss account econom commerci realiti world market market year manag tender commiss share court view statist calcul product levi suppli member state complet singl market specif rule made intra commun trade statist difficult obtain financ natur system attain annual basi multiannu check carri commiss show product levi cover cost export commun surplus commiss note court suggest check carri author respons member state custom depart ministri financ depart ministri agricultur depart commiss turn audit check account clearanc procedur mean unannounc visit sugar undertak outcom awar critic focus lack competit present system commiss stress product sugar commun market similar guarante condit homogen qualiti valu highli insid commun comment cmo sugar introduct annex court observ describ commun sugar budget product levi significantli reduc system actual budget cost gross budget amount net cost eur million eur million expect eur million commiss point net expenditur compris export cost quantiti equival sugar import acp countri million tonn tantamount kind develop aid commiss excess court estim cost born consum paragraph eu world sugar market world oper stock increas line rise world consumpt commun rule permit quota product excess quantiti commun guarante quota sugar export unprocess world market compli rule wto sugar surplu commun market approxim million tonn compris commun product surplu roughli million tonn relat consumpt result beet product quota fix council quantiti roughli million tonn equival preferenti import acp countri india basi preferenti agreement adopt council evalu surplu account oper stock need sugar export sugar base product lastli note commun white sugar find outlet world white sugar market obviou demand countri satisfi short term manag commiss commiss propos quota commiss welcom court acknowledg commiss depart quot prepar assess oper sugar regim impact challeng face intern work group consid wide rang option reform radic quot paragraph court observ commiss inform need present propos council european parliament econom social committe propos significantli alter system system fact roll forward time year pend outcom gatt negoti stage preced commiss propos commiss council work parti receiv inform need decis nation deleg commiss present altern deleg argu favour reduc price commiss stress council vote commiss propos larg major favour opinion european parliament annual propos institut price data prepar price propos possibl access industri real product cost commiss draw analys basi data suppli specialist profession bodi public profit loss account publish sugar compani commiss stress institut price manufactur margin effect frozen year fall mean price margin fallen real term period result studi court refer paragraph born fact take account cap object maintain minimum price unchang year led price reduct real term produc price cut offset direct aid agricultur produc entail substanti budget cost exceed budget constraint environment aspect amount fertilis herbicid pesticid tonn beet sugar produc decreas steadili hectar increas yield hectar level price commiss stress price frozen council adopt propos larg major normal commiss present propos examin econom posit take account polit situat commun time price acp raw cane sugar examin evid acp countri respect market year commiss propos price countri econom factor account limit commun intervent price negoti spite countri request commiss consid higher price prevent sugar sold commun subsidi call question commun prefer principl manag export programm theoret calcul refund sugar sector base intervent price intern market price sector calcul accord realiti greatli restrict commerci compani room manoeuvr competit fundament depend state world market manag tender account econom commerci realiti world market prevail market year organis tender procedur manag cmo involv member state manag committe tender procedur transpar past market year opinion manag committe favour favour opinion procedur commiss reconcil duti proper manag specul market factor criteria tender procedur distribut tender procedur year help suppli market function issu greater licenc tonnag demand greatest financ arrang commiss point current rule marrakesh agreement wto cost dispos commun product surplus includ quantiti import acp countri india wholli cover product levi financ regim guarante annual basi multiannu verif carri commiss demonstr expenditur export commun surplus effect cover product levi singl market rule make product intra commun statist difficult differ declar threshold oper member state commiss consid licenc discuss manag committe present time system solv problem relat process product administr control financi arrang cmo year commiss clearanc account unit carri control product stock risk unjustifi expenditur consid low control frequenc reflect assess recent control carri commiss work paper address member state author control sugar storag scheme regul eec drawn provid guidanc staff perform post control regul eec control aim reconcil product storag record financi account commerci document individu undertak commiss respons stakehold event affect cmo commiss oblig consult manag committe sugar start evalu consult committe carri intern studi arrang extern studi manag committe inform start evalu sugar cmo tender specif call tender launch april review sugar regim introduct commiss forward sugar cmo evalu report court report accompani comment steer group view qualiti evalu achiev object cmo court note farm incom sugar beet quot altern crop quot comment qualifi subject explan altern crop consid comparison cereal word common profit crop comparison potato cotton instanc result beet grower produc wheat beef incom count term object set cap treati union decid limit quota region polici clear desir safeguard degre product region commun contribut directli rural develop term beet grow term sugar product commiss point court object multi function agricultur activ amount deliber polici rural develop court world market price fulli object indic price union fact industrialis countri sugar price unit state canada australia time level world market price unit state sugar quot intervent price quot fix similar fix commun norwai sugar bought world market consum price white sugar commun process product fact consider higher increas quota shown chart larg success enlarg commun increas quota link sugar suppli shortag eu surplu product remain fairli stabl current surplu situat world market due consider increas product number main sugar produc countri world market increas million tonn year commun export market remain stabl million tonn subject cycl brazil hand incident implement bio alcohol programm increas export million tonn year million tonn total world market million tonn thailand australia increas export countri direct product aid structur aid implement sugar beet grower specialist produc produc wheat beef tabl idea signific beet grow region commun gt tabl gt cost achiev object commiss opinion sugar quantiti offset preferenti import exclud calcul structur surplu concern commun product sugar cmo rule structur surplu drawn basi product quota consumpt million tonn commun allow export million tonn wto agreement world price object indic court acknowledg paragraph report stock run million tonn million tonn consumpt commiss awar fact system subject critic impli lack competit due highli segment natur market concentr sector commiss endeavour restrict anti competit effect system activ appli commun competit rule sugar sector numer anti trust proceed fine recent impos british sugar irish sugar commiss opinion cost control term organis entir sector reason comparison product levi product levi cost export quantiti equival import acp countri form major part budget expenditur independ consumpt method calcul product levi base identifi proport expenditur born commun produc sum eur million repres commiss view reflect econom budget realiti base calcul support basic data world intervent price theoret signific world price eur tonn court relev indic consum price highli volatil current level effici produc product cost fact court quot fulli object indic quot court calcul adequ account econom realiti link equilibrium sugar market commun draw suppli world market addit demand gener immedi push world price significantli cmo sugar cmo base commun prefer combin intervent scheme export arrang lead stabl price suppli consum process industri shelter excess volatil world market world sugar market typifi surplu caus increas product cane sugar brazil subsidi market cane base alcohol commun sugar product remain stabl world demand increas absorb increas product result increas world stock recent year repres world consumpt rememb carri stock approxim million tonn releas event natur disast commiss propos council discontinu monthli storag refund carri sugar council regularli reject propos distinct made compulsori minimum stock approxim million tonn stock consid trade approxim million tonn commiss agre court calcul cost commun stock consum realiti cost remain stabl system make ensur normal suppli concentr sugar industri similar path sector market organis sugar regim commiss consid includ isoglucos inulin syrup market organis sugar justifi market interdepend move reflect polit maintain sugar product commun control product isoglucos manufactur raw materi commonli import financi constraint member countri control sugar product restrict system quota commun produc assum financi respons fundament aspect recognis court justic member state withhold contribut januari percentag increas figur eur million indic exact amount withheld depend actual amount contribut correct commun budget consum pai price cap sugar regim part rememb commun product quota financ cost light object cap state treati union intern oblig account residu charact world market sugar price gener lower product cost effici produc mechan cmo sugar level product quota price support commiss repli paragraph commiss see fact sugar offer intervent sign cmo storag arrang function export soundli manag manag committe commiss depart commiss awar critic market partit competit sector strong consid phenomena partli due natur product homogen stabl demand high transport cost intra commun trade account consumpt unprocess sugar consumpt sugar form process product sugar indisput basic product repres small share household budget percentag term sugar account total consum expenditur commun level system base reduc price sugar provid direct support grower budget impact budget drop refineri sugar price pass final consum sugar process product cmo sugar agenda reform commiss repli head quot cmo sugar quot execut summari mechan place ensur manufactur pai minimum price farmer sugar beet perish commiss repli paragraph commiss repli paragraph court base argument level export refund valid period world price lowest year environment problem involv water irrig regul nation polici beet irrig southern region commun altern crop irrig region water issu context pollut groundwat connect practic put beet late year main crop deplet nitrogen soil danger minim industri qualiti beet compat fertilis weedkil pesticid paragraph technic progress quantiti appli hectar reduc obtain higher yield conclus difficult obtain precis inform product cost sugar industri ow requir confidenti commiss broad rang inform member state profession organis sugar manufactur custom inform reveal conflict interest commiss view quantiti sugar import preferenti arrang includ calcul structur surplu concern commun output import acp state million tonn equival quantiti export affect commun intern commit gatt regul govern organis market sugar structur surplu calcul basi product quota approxim consumpt million tonn repli paragraph net cost budget eur million correspond practic cost export quantiti sugar equival import acp state india million tonn result commun intern oblig acp eu protocol agreement india lastli cost consum sugar consum unprocess remain consum form process product cost consum price unprocess sugar wholesal stage approxim intervent price sugar consum process product repres price paid consum term purchas power commun sugar price lowest world commiss repli paragraph commiss wish stress sugar cmo sought number object pursu reform agenda control product budget expenditur addit competit world market ensur export regim quota sugar dispos quota sugar rule environment protect appli beet grow sugar industri crop industri room strengthen environment polici rural develop stimul substanti econom activ gener beet grow sugar industri rural area regard greater account taxpay net expenditur budget correspond cost union commit acp countri india commiss wish stress sugar beet requir singl crop farm beet grower produc wheat beef fact averag area sown beet farmer hectar agricultur area sugar industri establish farmer alloc quota commiss continu review sugar regim examin altern drawback altern solut propos commiss outweigh advantag current arrang option adopt mechan reform mention court high cost budget eur million achiev price cut compens grower imposs meet resourc financi perspect set berlin march confirm european parliament commiss repli paragraph commiss repli paragraph show mechan place market organis sugar adequ current quota arrang expir end market year octob commiss decid propos council temporari amend market organis sugar year period undertak impact studi view reform sector studi examin thing critic point rais court auditor parti stage consider uncertainti number technic aspect affect radic chang sugar regim current arrang examin light impact sector compet crop aid industri employ consum remotest region develop countri pro con carefulli weigh sweep reform sector respons critic requir review quota system level intervent price aspect high market concentr lack competit differ price paid grower paid consum concern sugar sector food industri interrelationship complex deserv analysi commiss plan carri studi evalu aspect touch level competit main food sector sugar meat milk product cereal