This document is an excerpt from the EUR-Lex website
Document 61961CJ0019
Az ítélet összefoglalása
Az ítélet összefoglalása
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1 . COMMON FINANCIAL ARRANGEMENTS - ESTABLISHMENT AND FUNCTIONING - GUIDING PRINCIPLES
( ECSC TREATY, ARTICLE 53 )
2 . COMMON FINANCIAL ARRANGEMENTS - CRITERIA FOR APPLICATION TO THE ECONOMY
( ECSC TREATY, ARTICLE 53 )
3 . COMMON FINANCIAL ARRANGEMENTS - UNDERTAKING - CONCEPT
( ECSC TREATY, ARTICLE 80 )
4 . UNDERTAKINGS - UNITY OF ECONOMIC ACTIVITY - SEPARATE LEGAL PERSONALITY - GROUPS OF UNDERTAKINGS - PARENT COMPANY AND SUBSIDIARIES - ABSENCE OF LEGAL UNITY
( ECSC TREATY, ARTICLE 80 )
5 . COMMON FINANCIAL ARRANGEMENTS - EQUALIZATION OF FERROUS SCRAP - LEVY - PURCHASE OF SCRAP - BROAD INTERPRETATION OF THIS CRITERION - INEFFECTIVENESS OF RESERVATION CLAUSES
( ECSC TREATY, ARTICLE 53 )
6 . DISCRIMINATION - CONCEPT
( ECSC TREATY, ARTICLES 3 ( B ), 4 ( B ))
CF . SUMMARY OF THE JUDGMENT IN JOINED CASES 17 AND 20/61, N . 1 .
IN WORKING OUT THE FINANCIAL ARRANGEMENTS WHICH IT ESTABLISHES FOR SAFE-GUARDING THE STABILITY OF THE MARKET, THE HIGH AUTHORITY HAS A DUTY TO TAKE ACCOUNT OF THE ECONOMIC CIRCUMSTANCES IN WHICH THOSE ARRANGEMENTS HAVE TO BE APPLIED, SO THAT THE AIMS PURSUED MAY BE ATTAINED UNDER THE MOST FAVOURABLE CONDITIONS AND WITH THE SMALLEST POSSIBLE SACRIFICES BY THE UNDERTAKINGS AFFECTED . THIS PRINCIPLE OF JUSTICE HOWEVER MUST ALWAYS BE HARMONIZED WITH THE PRINCIPLE OF LEGAL CERTAINTY . THESE TWO PRINCIPLES MUST BE SO RECONCILED AS TO ENTAIL THE MINIMUM OF SACRIFICE BY PERSONS AS A WHOLE WITHIN THE COMMUNITY .
*/ EN.661J0017 /*.
2 . CF . SUMMARY OF THE JUDGMENT IN JOINED CASES 17 AND 20/61, N . 2 .
BY REASON OF THE VARIED AND CHANGING NATURE OF ECONOMIC LIFE, CLEAR AND OBJECTIVE CRITERIA OF GENERAL APPLICATION AND PRESENTING CERTAIN COMMON CHARACTERISTICS, MUST BE USED IN THE ESTABLISHMENT AND FUNCTIONING OF THE FINANCIAL ARRANGEMENTS FOR SAFE - GUARDING THE STABILITY OF THE COMMON MARKET . TO THIS END IT IS IMPOSSIBLE TO TAKE ACCOUNT OF EVERY DIFFERENCE WHICH MAY EXIST IN THE ORGANIZATION OF ECONOMIC UNITS SUBJECT TO THE ACTION OF THE HIGH AUTHORITY FOR FEAR OF FETTERING THAT ACTION AND RENDERING IT INEFFECTIVE .
*/ EN.661J0017 /*.
3 . CF . SUMMARY OF THE JUDGMENT IN JOINED CASES
17 AND 20/61, N . 3 .
AN UNDERTAKING IS CONSTITUTED BY A SINGLE ORGANIZATION OF PERSONAL TANGIBLE AND INTANGIBLE ELEMENTS, UNITED IN AN AUTONOMOUS LEGAL ENTITY PURSUING A GIVEN LONG-TERM ECONOMIC AIM .
*/ EN.661J0017 /*.
4 . CF . SUMMARY OF THE JUDGMENT IN JOINED CASES 17 AND 20/61, N . 4 .
THE CREATION OF EVERY LEGAL ENTITY IN THE FIELD OF ECONOMIC ORGANIZATION INVOLVES THE ESTABLISHMENT OF A SEPARATE UNDERTAKING; A PARTICULAR ECONOMIC ACTIVITY CANNOT BE CONSIDERED AS FORMING A SINGLE UNIT IN LAW WHEN THE LEGAL EFFECTS OF THAT ACTIVITY MUST BE SEPARATELY ATTRIBUTED TO SEVERAL DISTINCT LEGAL ENTITIES . THIS PRINCIPLE ALSO APPLIES IN THE CASE OF A GROUP OF UNDERTAKINGS CONTROLLED BY A PARENT COMPANY AND HAVING A CLOSELY INTEGRATED PRODUCTION CYCLE IN WHICH ACCOUNT IS TAKEN OF THE OUTPUT OF THE GROUP AS A WHOLE AND NOT THAT OF THE INDIVIDUAL SUBSIDIARIES, FOR IT MUST BE RECOGNIZED IN LAW THAT THE ACTIVITY OF THE GROUP TAKES PLACE BETWEEN LEGAL PERSONS WHO IN LAW ARE PARTIES TO THE ECONOMIC EXCHANGES .
*/ EN.661J0017 /*.
5 . CF . SUMMARY OF THE JUDGMENT IN JOINED CASES 17 AND 20/61, N . 5 .
PURCHASE AS A CRITERION FOR THE LEVY WITHIN THE FRAMEWORK OF THE EQUALIZATION SCHEME FOR SCRAP MUST BE INTERPRETED IN A BROAD SENSE . IN FACT PURCHASE MUST BE IDENTIFIED WITH EVERY TRANSFER WHICH TAKES PLACE WHEN THE UNDERTAKING CONSUMING THE SCRAP RECEIVES IT FROM AN OUTSIDE SOURCE IN RETURN FOR THE FIXING OF A PRICE . THE FACT OF THIS TRANSFER CANNOT BE AVOIDED BY A CLAUSE RETAINING OWNERSHIP FOR THE PURPOSE OF SCRAP TO BE SUBSEQUENTLY RECOVERED .
*/ EN.661J0017 /*.
6 . CF . SUMMARY OF THE JUDGMENT IN JOINED CASES 17 AND 20/61, N . 6 .
FOR THE HIGH AUTHORITY TO BE ACCUSED OF DISCRIMINATION, IT MUST BE SHOWN TO HAVE TREATED LIKE CASES DIFFERENTLY, THEREBY SUBJECTING SOME TO DISADVANTAGES AS OPPOSED TO OTHERS WITHOUT SUCH DIFFERENTIATION BEING JUSTIFIED BY THE EXISTENCE OF SUBSTANTIAL OBJECTIVE DIFFERENCES .
*/ EN.661J0017 /*.