Source: All England Reporter
Publisher Citation: [2001] All ER (D) 80 (Apr)
Court: Court of Justice of the European Communities (Sixth Chamber)
Judge:

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

Judgment Dates: 10 September 2002

Catchwords

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.

The Case

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