commiss recommend establish preferenti treatment debt respect levi product coal steel ecsc commiss european commun regard treati establish european coal steel commun articl thereof consult council regard opinion european parliament power impos levi product coal steel determin mode assess collect confer high author articl treati involv power step ensur collect levi inter alia case person liabl insolv court justic european commun judgment case affirm import fiscal natur power confer high author enabl perform effect task entrust treati member state except denmark tax debt due state enjoi preferenti treatment enforc proceed involv competit creditor ensur effect recoveri levi princip sourc revenu ecsc basi pariti member state tax debt debt due respect levi preferenti treatment exist member state rank tax prefer mean choos nation tax ecsc levi equat refer tax common member state desir order refer mean nation law ad tax satisfi condit appear preferenti treatment ecsc levi suffici durat uniform commun enabl commun exercis preferenti equal effect member state surcharg delai provid articl treati articl high author decis amend decis ecsc form integr part tax debt due ecsc commun exercis preferenti proceed involv competit creditor progress date actual implement recommend order ensur extens recoveri debt aris applic levi year preced adopt recommend member state ensur mean transit measur adequ legal safeguard right creditor undertak liabl levi respect mean redress rank debt carri implement recommend virtu articl treati mode assess collect levi determin gener decis high author consult council paragraph articl high author empow decis confin make recommend legal instrument appear view chosen method extend ecsc levi treatment accord legal system member state tax debt ow member state adopt recommend articl member state confer tax debt due state preferenti treatment respect part debtor asset case competit creditor provid nation law confer preferenti treatment debt aris applic levi refer articl treati articl member state tax debt due state enjoi gener special prefer rank depend tax involv confer debt aris applic ecsc levi gener special prefer rank confer law state debt respect ad tax articl preferenti treatment refer articl continu debt respect levi time bar preferenti treatment extend amount levi own surcharg delai provid articl treati articl high author decis articl member state bring forc law regul administr provis compli recommend januari forthwith inform commiss thereof member state provid law regul administr provis appli proceed progress date actual implement recommend ensur mean transit measur adequ legal safeguard right creditor debtor undertak articl recommend address member state brussel commiss presid jacqu delor oj oj ecr oj ecsc oj