Keywords

Summary



Keywords

1 . REFERENCE FOR A PRELIMINARY RULING - ADMISSIBILITY - JURISDICTION OF THE COURT - JURISDICTION TO GIVE RULINGS ON THE VALIDITY OF ACTS OF THE COMMISSION UNDER THE ECSC TREATY - DECISIONS PURPORTING TO HAVE LEGAL EFFECT

( ECSC TREATY , ART . 41 )

2 . ECSC - PRODUCTION LEVIES - INSOLVENCY OF THE UNDERTAKING OWING THEM - WHETHER SUCH LEVIES MUST BE GIVEN THE SAME PREFERENCE AS THAT ACCORDED TO SIMILAR NATIONAL TAXES - DUTY OF THE MEMBER STATES - NONE , IF NO SPECIFIC NATIONAL PROVISIONS EXIST

( ECSC TREATY , ARTS . 49 AND 50 )

3 . ECSC - PRODUCTION LEVIES - INSOLVENCY OF THE UNDERTAKING OWING THEM - WHETHER SUCH LEVIES MUST BE GIVEN THE SAME PREFERENCE AS THAT ACCORDED TO SIMILAR NATIONAL TAXES - DUTY OF THE MEMBER STATES - NONE , IF NO CLEAR AND PRECISE PROVISIONS HAVE BEEN ADOPTED BY THE COMMUNITY LEGISLATURE - EQUAL TREATMENT OF COMMUNITY CHARGES AND COMPARABLE NATIONAL CHARGES - LIMITS

( ECSC TREATY , ARTS . 49 AND 50 )

Summary

1 . A COMMISSION DECISION WHICH PROVIDES , IN THE CONTEXT OF INSOLVENCY PROCEEDINGS COMMENCED IN A NATIONAL COURT , THAT THE PRODUCTION LEVY OWED BY THE UNDERTAKING CONCERNED IS A PREFERENTIAL DEBT RANKING EQUALLY WITH SIMILAR DEBTS OWED TO THE STATE MAY BE THE SUBJECT OF A PRELIMINARY RULING UNDER ARTICLE 41 OF THE ECSC TREATY , IF IT PURPORTS TO HAVE LEGAL EFFECT AS AGAINST THIRD PARTIES , IN PARTICULAR AS AGAINST OTHER CREDITORS OF THE UNDERTAKING CONCERNED , IN THOSE INSOLVENCY PROCEEDINGS . IF THE NATIONAL COURT CONSIDERS IT NECESSARY TO SUBMIT A PRELIMINARY QUESTION ON THE VALIDITY OF THE DECISION IN ORDER TO BE ABLE TO GIVE JUDGMENT , THE CONDITIONS LAID DOWN BY ARTICLE 41 ARE FULFILLED .

2 . ALTHOUGH THE IMPORTANCE OF THE FISCAL POWERS CONFERRED BY ARTICLES 49 AND 50 OF THE ECSC TREATY ON THE COMMISSION IN ORDER TO ENABLE IT TO CARRY OUT , IN THE BEST POSSIBLE CONDITIONS , THE TASK ENTRUSTED TO IT BY THE TREATY CANNOT BE DENIED , IT DOES NOT NECESSARILY FOLLOW FROM THE NATURE AND PURPOSES WHICH THOSE ARTICLES CONFER UPON THE ECSC LEVIES THAT , IN THE EVENT OF THE INSOLVENCY OF THE UNDERTAKING OWING THEM , THEY MUST AUTOMATICALLY ENJOY THE SAME PREFERENCE AS THAT ACCORDED BY THE LEGISLATION OF THE MEMBER STATES TO SIMILAR DOMESTIC TAXES .

IN SO FAR AS THE LAWS OF THE MEMBER STATES TREAT CERTAIN KINDS OF DEBTS PREFERENTIALLY IN BANKRUPTCY PROCEEDINGS , SUCH PREFERENCE , BEING CONTRARY TO THE GENERAL PRINCIPLE THAT CREDITORS SHOULD BE TREATED EQUALLY , MAY BE ACCORDED ONLY ON THE BASIS OF SPECIFIC , EXISTING LEGISLATIVE PROVISIONS . IN THE ABSENCE OF ANY PARTICULAR PROVISION GOVERNING THE PREFERENTIAL TREATMENT IN BANKRUPTCY PROCEEDINGS OF DEBTS OWED TO THE COMMISSION IN RESPECT OF LEVIES , SUCH PREFERENCE CANNOT BE ACCORDED .

3 . WHILST IT IS TRUE THAT A MEMBER STATE MAY NOT MAKE THE RECOVERY OF COMMUNITY CHARGES SUBJECT TO RULES AND PROCEDURES DIFFERENT FROM THOSE GOVERNING COMPARABLE DOMESTIC CHARGES , THE PRINCIPLE OF EQUAL TREATMENT DOES NOT BY ITSELF MEAN THAT MEMBER STATES ARE UNDER A DUTY , IN THE EVENT OF THE DEBTOR ' S INSOLVENCY , TO ACCORD THE SAME PREFERENCE TO ECSC LEVIES AS THAT ACCORDED TO SIMILAR DEBTS OWED TO THE STATE , IN THE ABSENCE OF A CLEAR AND PRECISE PROVISION OF LAW , ADOPTED BY THE COMMUNITY LEGISLATURE WITHIN THE BOUNDS ENVISAGED BY THE ECSC TREATY , ESTABLISHING INTER ALIA THE PREFERENTIAL STATUS OF THE LEVY AND SPECIFYING THE DOMESTIC TAX TO WHICH IT SHOULD BE COMPARED .