Europa 1. Common financial arrangements – equalization of ferrous scrap – own resources of scrap – concept (ECSC treaty, article 53) 2. Common financial arrangements – undertakings liable to pay contributions – concept (ECSC treaty, articles 53, 80) 3. Common financial arrangements – equalization of ferrous scrap – bought scrap added to stock – system of assessment (ECSC treaty, article 53, decision no 2/57 of the high authority, article 4) 1. Ferrous scrap which has not undergone any change of ownership, using the term in a strictly legal sense, between its production and its utilization, constitutes an undertaking’s own resources. Cf. Para. 9, summary, joined cases 42 and 49/59, (1961) ECR 105. 2. For the purposes of the equalization scheme, the concept of an undertaking may be identified with that of a natural or legal person. Cf. Para. 3, summary, joined cases 17 and 20/61, (1962) ECR 619. 3. The effect of article 4 of decision no 2/57 of the high authority is not to exempt scrap purchased and consumed by users from payment of the equalization contributions. Its purpose is merely to avoid a second assessment being made at the moment they are put into the furnace of those quantities of ferrous scrap which are not used from day to day but are added to stock.
C-50/65,  EUECJ C-50/65
Updated: 20 May 2022; Ref: scu.131810