92However, it should be pointed out that the raison d'être of export refunds is to allow the European Union to dispose of its surplus stocks of the product in question in the internal market to third countries (see order of 26 September 2013 in Tilly-Sabco v Commission, T‑397/13 R, EU:T:2013:502, paragraph 31 and the case-law cited). The purpose of the export refunds system is not to subsidise any exporter, but to facilitate, where necessary, exports in the context of the attainment of the objectives of the CAP, as laid down in Article 39 TFEU, that is to say, in particular, to stabilise markets and to ensure a fair standard of living for the agriculture community and also reasonable prices for consumers (order in Tilly-Sabco v Commission, cited above, EU:T:2013:502, paragraph 30).
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