Europa 1. Common financial arrangements – equalization – contributions – exemption – principles (ECSC treaty, article 53) 2. Common financial arrangements – equalization – ferrous scrap – exemption – own resources – concept (ECSC treaty, article 53) 1 Cf. Paragraph 1, summary in case 3/65 (1965) ECR 1065. The conditions for granting exemption from contributions under an equalization scheme must be interpreted strictly and must be consistent with the aims, the basic principles and requirements for the proper functioning of such a scheme, in particular the principle of the equal liability of all those affected to pay contributions shared in proportion to the amounts respectively consumed, and the requirement that the scheme be applied impartially to all those subject to it. No exemption from equalization contributions can be allowed which would tend to increase substantially differences in production costs, otherwise than by altering the level of output, and thereby bring about an appreciable disequilibrium in the competitive relationships between undertakings. 2. Cf. Paragraph 2, summary in case 3/65 (1965) ECR 1065. Any exemption from equalization contributions which depends not on the way in which an undertaking arranges its production but on the contractual relationships which it has with other undertakings is not compatible with the equalization scheme. Classification of scrap as ‘own resources’ is not necessarily dependent on the concept of ownership of the scrap, but is intended to apply in the main to scrap which is genuinely the product of an undertaking’s own activity
Citations:
C-4/65, [1965] EUECJ C-4/65
Links:
European, Utilities
Updated: 20 May 2022; Ref: scu.131779
