I denne udtalelse konstaterede Kommissionen, at destruktionsafgiftssystemet udgør en diskriminerende afgiftsforanstaltning i strid med artikel 90 i traktaten, fordi den pålagdes kød med oprindelse i andre medlemsstater, selvom kun franske kødproducenter havde adgang til den offentlige destruktionstjeneste, som finansieres via afgiftsprovenuet.
In that opinion, the Commission noted that the rendering levy scheme constituted a discriminatory tax measure incompatible with Article 90 of the Treaty because it was applied to meat imported from other Member States whereas only French meat producers had access to the PRS financed by the product of the levy.