Judgment of the Court (First Chamber) 15 January 2002 in Case C-179/00 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Gerald Weidacher (as administrator of the insolvent company Thakis Vertriebs- und Handels GmbH) v Bundesminister für Land- und Forstwirtschaft (Article 149 of the Act of Accession of Austria, Finland and Sweden — Transitional measures — Surplus stocks — Article 4 of Commission Regulation (EC) No 3108/94 — Competence — Holder of the goods — Import charge applicable — Legitimate expectations — Proportionality — Equal treatment)