FACTS .
P . 11
NO DOCUMENT LODGED ON THE FILE DEFINATELY ESTABLISHES EITHER THE EXISTENCE OR THE CONTENTS OF A FORMAL DEMAND ADDRESSED TO THE UNDERTAKING TO SUPPLY THE DOCUMENTS MENTIONED IN THE DECISION, OR THE ACCURACY OF THE SAN MICHELE UNDERTAKING'S STATEMENTS IN CONNEXION WITH THE PRODUCTION OF CERTAIN OF THESE .
IT IS CLEAR HOWEVER FROM THE ' INSPECTION REPORT ' OF 19 NOVEMBER 1962, DRAWN UP BY MR MAURICE CHAUDAT, THE HIGH AUTHORITY'S INSPECTOR, THAT VARIOUS ACCOUNTING DOCUMENTS WERE SUBMITTED TO HIM .
THE SAID REPORT IN FACT STATES :
' THERE WERE PRESENTED TO US FOR THE PERIOD UNDER REVIEW :
- THE SUPPLIERS' INVOICES FOR 1957 AND 1958, NUMBERED AND ARRANGED IN ORDER, IN ACCORDANCE WITH ARTICLE 26 OF THE DECREE LAW OF 9 JANUARY 1940 ON THE I.G.E . THESE INVOICES WERE NUMBERED FROM 1 TO 875 ( 1957 ) AND FROM 1 TO 841 ( 1958 ); THE INVOICES FOR THE PURCHASE OF FERROUS SCRAP WERE FILED IN ORDER WITH THE PURCHASE INVOICES . ON THE OTHER HAND THE ELECTRICITY INVOICES WERE ARRANGED ACCORDING TO DATE, BUT APART FROM THEM .
- THE SALES INVOICES, ALSO NUMBERED BUT IN TWO SERIES, ONE FOR DIRECT SALES, THE OTHER FOR COMMISSION SALES;
- COPY OF DECLARATION 2/50 615 AND GENERAL ASSESSMENT;
- BALANCE SHEET BOOK, PROFIT AND LOSS ACCOUNTS, BALANCES AND RESOLUTIONS OF THE GENERAL MEETING;
- REGISTER OF GOODS BEING PROCESSED FOR 1958 ( THAT FOR 1957 WAS MISSING );
- ORIGINALS OF THE STATEMENTS TO THE " CASSA CONGUAGLIO PER LE TARIFFE ELECTRICHE " ACCOMPANIED BY RECEIPTS FOR REGISTERED LETTERS '.
IT THEREFORE APPEARS THAT THE STATEMENT IN THE DECISION OF 13 NOVEMBER 1964 THAT THE HIGH AUTHORITY DID NOT HAVE AT ITS DISPOSAL THE ACCOUNTING DOCUMENTS WHICH IT REQUESTED IS THEREFORE NOT CORRECT, OR AT ANY RATE ONLY PARTLY CORRECT, SINCE TWO OF THEM ARE REFERRED TO IN MR CHAUDAT'S REPORT ( THE BALANCE SHEET BOOK AND THE REGISTER OF GOODS BEING PROCESSED FOR 1958 ) AND WERE ACCOMPANIED BY FILES OF INVOICES FOR SCRAP PROPERLY NUMBERED AND ARRANGED .
WITHOUT INDICATING THAT THESE DOCUMENTS HAD BEEN PRODUCED, OR EXPLAINING WHY THEY WERE REJECTED, AND WITHOUT DISCUSSING THE FIGURES, THE SAID DECISION MERELY STATES THAT SINCE THE HIGH AUTHORITY ' DID NOT HAVE THE ABOVEMENTIONED ACCOUNTING DOCUMENTS AT ITS DISPOSAL '...IT WAS ' OBLIGED ' TO MAKE AN ESTIMATED ASSESSMENT . NO DETAILS ARE SUPPLIED NOR ARE ANY REASONS GIVEN SHOWING IN WHAT WAY THE HIGH AUTHORITY WAS THUS OBLIGED, WHEREAS IN PARTICULAR THE ACCOUNTING DOCUMENTS PRODUCED IN COURT APPEAR TO CONTAIN VARIOUS MATTERS CALLING FOR CROSS - CHECKING OR DISCUSSION .
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THE HIGH AUTHORITY CANNOT MERELY REJECT ANY ACCOUNTING DOCUMENT FOR THE SOLE REASON THAT IT REVEALS FIGURES LOWER THAN THOSE OBTAINED BY MEANS OF THE ESTIMATED ASSESSMENT ON THE BASIS OF THE CONSUMPTION OF ELECTRICITY .
FURTHERMORE, THE CHAUDAT REPORT, ITSELF EMPHASIZES VARIOUS POINTS ARISING OUT OF THE ACCOUNTING DOCUMENTS, THE EXCESSIVE OBSOLESCENCE OF EQUIPMENT AND