|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 130 (Sep)|
|Court:||Court of Justice of the European Communities (Sixth Chamber)|
Judges Macken (President of the Chamber), Gulmann, Puissochet (Rapporteur), Schintgen and Cunha Rodrigues
|Judgment Dates:||24 September 2002|
European Community - Taxation - Internal taxes - Recovery of sums paid but not due - Time limits and procedural requirements for bringing proceedings for reimbursement - National rules of procedure - Compatibility with Community law.