|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 80 (Apr)|
|Court:||Court of Justice of the European Communities (Sixth Chamber)|
Judges Macken (President of the Chamber), Puissochet (Rapporteur), Schintgen, Skouris and Cunha Rodrigues
|Judgment Dates:||10 September 2002|
European Community - Companies - Indirect taxes on raising capital - Italian rules imposing charge on registration and subsequent annual for documents concerning companies - Court of Justice and national courts holding that charges incompatible with Community law - Italian legislation introducing retroactive charges - Applicant companies bringing proceedings for repayment of charges dating back seven years - Retroactive charges deducted from repayment sought - Whether retroactive charges compatible with Community law - Council Directive (EEC) 69/335, arts 10, 12.