Order of the Court (Third Chamber) of 5 October 2000 in Case C-363/96 (reference for a preliminary ruling by the Tribunale di Catania): ISFA SpA v Ministero delle Finanze (Article 104(3) of the Rules of Procedure — Manifestly identical question)
Date: 2001-03-10
Institutions: Court of Justice
Subjects: Italy, capital movement, indirect tax, infringement of EU law, interpretation of the law, redemption

C 79/8

EN

Official Journal of the European Communities

10.3.2001

1.

2.

The appeal is dismissed.

J is to pay the costs.

(1) OJ C 47 of 19.2.2000.

ORDER OF THE COURT

(Third Chamber)

of 5 October 2000

in Case C-363/96 (reference for a preliminary ruling by
the Tribunale di Catania): ISFA SpA v Ministero delle
Finanze (1)

(Article 104(3) of the Rules of Procedure — Manifestly
identical question)

(2001/C 79/14)

(Language of the case: Italian)

In Case C-363/96: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) by the Tribunale di Catania
(District Court, Catania) (Italy) for a preliminary ruling in the
proceedings pending before that court between ISFA SpA and
Ministero delle Finanze — on the interpretation of Community
law concerning the recovery of sums paid but not due — the
Court (Third Chamber), composed of: J.C. Moitinho de Almei-
da, President of the Chamber, C. Gulmann and J.-P. Puissochet
(Rapporteur), Judges; D. Ruiz-Jarabo Colomer, Advocate Gen-
eral; R. Grass, Registrar, has made an order on 5 October
2000, the operative part of which is as follows:

In circumstances such as those of the main proceedings, Community
law does not prevent a Member State from resisting actions for
repayment of charges levied in breach of a directive by relying on a
time-limit under national law which is reckoned from the date of
payment of the charges in question, even if, at that date, the directive
concerned had not yet been properly transposed into national law.

ORDER OF THE COURT

(Third Chamber)

of 5 October 2000

in Case C-182/97 (reference for a preliminary ruling
from the Tribunale di Brescia): Palazzo Piacentini Srl v
Amministrazione Finanzaria dello Stato (1)

(Article 104(3) of the Rules of Procedure — Manifestly
identical question)

(2001/C 79/15)

(Language of the case: Italian)

In Case C-182/97: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Tribunale di
Brescia (Italy) for a preliminary ruling in the proceedings
pending before that court between Palazzo Piacentini Srl and
Amministrazione Finanzaria dello Stato on the interpretation
of Community law concerning the recovery of sums paid but
not due — the Court, composed of: J.C. Moitinho de Almeida,
President of the Chamber, C. Gulmann and J.-P. Puissochet
(Rapporteur), Judges; D. Ruiz-Jarabo Colomer, Advocate Gen-
eral; R. Grass, Registrar, has made an order on 5 October
2000, the operative part of which is as follows:

1.

2.

Community law does not prevent a Member State from resisting
actions for repayment of charges levied in breach of Community
law by relying on a three-year time-limit under national law
which derogates from the ordinary rules governing actions for
sums paid but not due between private
the recovery of
individuals, the latter actions being subject to a more favourable
time-limit, provided that the time-limit in question applies in
the same way to actions for recovery of such charges which are
based on Community law as to actions based on domestic law.

In circumstances such as those of
the main proceedings,
Community law does not prevent a Member State from resisting
actions for repayment of charges levied in breach of a directive
by relying on a time-limit under national law which is reckoned
from the date of payment of the charges in question, even if, at
that date, the directive concerned had not yet been properly
transposed into national law.

(1) OJ C 9 of 11.1.1997.

(1) OJ C 212 of 12.7.1997.