Source: All England Reporter
Publisher Citation: [2002] All ER (D) 130 (Sep)
Court: Court of Justice of the European Communities (Sixth Chamber)
Judge:

Judges Macken (President of the Chamber), Gulmann, Puissochet (Rapporteur), Schintgen and Cunha Rodrigues

Judgment Dates: 24 September 2002

Catchwords

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.

The Case

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