48The method of calculation used by the Commission to determine production levies in the sugar sector, as fixed by Regulation No 1193/2009, is not based on the taking into account of the amount of export refunds paid to ensure the disposal of the quantities of sugar contained in processed products which have been subject to export obligations. It consists of attributing to all those quantities a theoretical amount of refund, based on the average of the amounts fixed periodically by the Commission, irrespective of how effective it is to pay a possible refund and of the actual amount of such a refund.
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