JUDGMENT OF 13. 7. 1965 — CASE 37/64 MANNESMANN v HIGH AUTHORITY

In Case 37/64

THE COURT composed of: Ch. L. Hammes, President, R. Lecourt, President of Chamber, L. Delvaux, A. Trabucchi (Rapporteur) and W. Strauß, Judges, Advocate-General: K. Roemer, Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts

II — Conclusions of the parties

III — Submissions and arguments of the parties

A — The problem of the parity of currencies

1. Illegality of the contested decision with reference to general Decision 21/60

2. Infringement of an essential procedural requirement

3. Infringement of the Treaty and of rules of law relating to its application

(a) Violation of the principle of nondiscrimination

(b) Violation of the principle that taxation should not be retroactive

(c) Interference with the monetary sovereignty of the Federal Republic of Germany

4. Lack of competence

B — The arrangements with regard to interest

1. Infringement of an essential procedural requirement

(a) Absence of the assent of the Council of Ministers

(b) Inadequacy of the statement of the reasons upon which the decision was based

2. Infringement of the Treaty and of the rules of law relating to its application

(a) Infringement of the earlier decisions adopted or approved by the High Authority

(b) Infringement of the principle that taxation should not be retroactive

(c) Violation of the principles laid down by the Court

IV — Procedure

Grounds off judgment

Admissibility

The substance of the case

A — The submissions regarding the system relating to interest

B — Costs