Judgment of the Court (First Chamber) of 28 November 2000 in Case C-88/99 (reference for a preliminary ruling from the Tribunal de Grande Instance de Béthune): Roquette Frères SA v Direction des Services Fiscaux du Pas-de-Calais (Recovery of sums paid but not due — National procedural rules — Capital duty levied in respect of a merger)
Date: 2001-02-24
Institutions: Court of Justice
Subjects: EU law - national law, interpretation of the law, tax system

24.2.2001

EN

Official Journal of the European Communities

C 61/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

(First Chamber)

of 28 November 2000

Community law does not preclude legislation of a Member State
laying down that, in tax matters, an action for recovery of a sum
paid but not due based on a finding by a national or Community
court that a national rule is not compatible with a superior rule of
national law or with a Community rule of law may only relate to the
period following 1 January of the fourth year preceding that of the
judgment establishing such incompatibility.

in Case C-88/99 (reference for a preliminary ruling from
the Tribunal de Grande Instance de Béthune): Roquette
Frères SA v Direction des Services Fiscaux du Pas-de-
Calais (1)

(1) OJ C 136 of 15.5.1999.

(Recovery of sums paid but not due — National procedural
rules — Capital duty levied in respect of a merger)

(2001/C 61/01)

(Language of the case: French)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-88/99: reference to the Court under Article1 177 of
the EC Treaty (now Article 234 EC) from the Tribunal de
Grande Instance de Béthune, (France) for a preliminary ruling
in the proceedings pending before that court between Roquette
Frères SA and Direction des Services Fiscaux du Pas-de-Calais
— to ascertain whether Community law prohibits national tax
legislation which provides that an action for recovery of a sum
paid but not due, based on a judicial decision declaring a rule
of law incompatible with a higher-ranking rule, may relate
only to the period following 1 January of the fourth year
preceding that of the judgment establishing such incompati-
bility — the Court (First Chamber), composed of: M. Wathelet
(Rapporteur), President of the Chamber, P. Jann and L. Sevo´ n,
Judges; D. Ruiz-Jarabo Colomer, Advocate General; H.A. Rühl,
Principal Administrator, for the Registrar, has given a judgment
on 28 November 2000, in which it has ruled:

Reference for a preliminary ruling by the Landesarbeits-
gericht München by order of that court of 11 February
2000 in the case of Giulia Pugliese against Finmeccanica
s.p.a., Alenia Aerospazio division

(Case C-437/00)

(2001/C 61/02)

Reference has been made to the Court of Justice of the
European Communities by order of the Landesarbeitsgericht
München (Higher Labour Court, Munich) of 11 February 2000,
received at the Court Registry on 27 November 2000, for a
preliminary ruling in the case of Giulia Pugliese v Finmeccanica
s.p.a., Alenia Aerospazio division on the following questions
concerning the interpretation of
the EC Convention on
Jurisdiction and the Enforcement of Judgments in Civil and
Commercial Matters of 27 September 1968 (‘the Brussels
Convention’; OJ 1990 C 189, p. 2):