1972S2854 — EN — 01.01.1995 — 001.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

Amended by:

▼B

COMMISSION DECISION

of 29 December 1972

on the possibility afforded to coal undertakings to postpone payment of the levy due

(2854/72/ECSC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Coal and Steel Community, and in particular Articles 49 and 50 thereof; Whereas, as a result of the difficulties in marketing which coal undertakings are experiencing, there is an exceptional pile-up of stocks of hard coal, coke derived from hard coal and hard coal briquettes in several coalfields of the Community; Whereas, therefore, in accordance with the principle embodied in Article 4a of Decision No 2-52 ( 1 ) determining the mode of assessment and collection of levies, as amended by Decision No 4-59, the undertakings concerned should be enabled to obtain, according to the tonnage in stock, postponement of payment of the levy due until the goods are withdrawn from stock; Whereas, to implement such a system, undertakings must be required to declare the tonnage they have in stock; whereas an undertaking which, after being granted postponement of payment, stops furnishing information on the state of its stocks must be considered as having withdrawn from stocks the tonnage involved; Whereas normal stocks may be evaluated at 3 % of chargeable monthly production; whereas, consequently, postponement of payment of the levy should apply to stocks in excess of this percentage of monthly production; Whereas, where quantities are withdrawn from stock, they should be deducted, in the order in which they were stocked, from the quantities for which postponement of payment has been granted, by reference to the price list in force at the time of entry into stock; HAS ADOPTED THIS DECISION:

Article 1

1. Until further notice, coal undertakings mays, on application, postpone payment of the levy on their chargeable products in stock after 31 December 1972 where the quantities in stock exceed 3 % of their chargeable ►M1 quarterly ◄ production. In determining quantities in stock, hard coal and hard coal briquettes except schlamms shall be taken into consideration. Coke derived from hard coal shall be converted into its hard coal equivalent in the ratio of 1:1·33.

2. Where payment has been postponed, no interest shall be collected until the due dates.

Article 2

Payment of the levy on quantities which have been withdrawn from stock shall fall due on the 25th day of ►M1 the second month following the end of the quarter ◄ month and shall continue as long as postponed payments in respect of quantities in stock remain due.

Article 3

1. Applications for postponement of payment of the levy on products in stock after 31 December 1972 must reach the Levy Office by the 20th day ►M1 of each third month for the preceding quarter, with effect from 20 April 1995 ◄ .

Applications must state:

— the quantities in stock ►M1 on the last day of the preceding quarter ◄ ;

— the quantities in stock ►M1 on the last day of the last quarter but one ◄ .

2. The amount in respect of which application for postponement of payment is made may be deducted by the undertaking from the amount of the levy due by it on the 25th day of the same month.

Article 4

1. So long as payment of the amount of the levy due is postponed in pursuance of this Decision, the undertaking shall, ►M1 on the twentieth day of every third month ◄ , declare to the Levy Office the quantities in stock ►M1 on the last day of the preceding quarter ◄ .

2. Where such declaration is not available, the Commission may consider the goods involved as having been withdrawn from stock within the meaning of Article 2.

Article 5

The penalties provided for in the third paragraph of Article 47 of the Treaty shall be imposed in case of false declaration.

Article 6

This Decision shall enter into force on 1 January 1973.

This Decision shall be binding in its entirety and directly applicable in all Member States.

( 1 ) OJ No 5, 27.1.1959, p. 108/59.