The Council notes that the conclusions of the Court of Auditors and of the Commission diverge very appreciably on fundamental points, in particular on aspects such as the economic cost, the actual existence of the structural surplus and the treatment of ACP volumes. It also notes that the Court of Auditors recognises that same of the objectives of the CAP and the CMO for sugar have been achieved.
The Council makes the following recommendations:
- the Commission should draw up detailed studies to assess the cost of the CMO for sugar so as to inform the Council of the requirements of this sector. These studies, the first of which should be available at the beginning of 2001, will have to take account of the impact of concessions to the LDCs on the sugar market;
- future proposals on the reform of the sector should include comparative analyses of the various conceivable economic options;
- the Commission should endeavour to improve the collection and processing of data, particularly those intended for calculating cost prices and for setting sugar production levies;
- the Commission will have to ensure that the rules of free competition are applied to a greater extent in the management of the CMO for sugar.
�