Judgment of the Court (Fifth Chamber) 11 July 2002 in Case C-62/00 (Reference for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division)): Marks & Spencer plc v Commissioners of Customs & Excise (Sixth VAT directive — National legislation retroactively curtailing a limitation period for repayment of sums unduly paid — Compatibility with the principles of effectiveness and of the protection of legitimate expectations)
Date: 2002-09-28
Institutions: Court of Justice
Subjects: United Kingdom, VAT, interpretation of the law, redemption, retroactivity of a law

28.9.2002

EN

Official Journal of the European Communities

C 233/5

M. Condou-Durande), the Court, composed of: G.C. Rodríguez
Iglesias, President, P. Jann, F. Macken, N. Colneric, S. von
Bahr (Presidents of Chambers), C. Gulmann (Rapporteur),
D.A.O. Edward, A. La Pergola, J.-P. Puissochet, M. Wathelet,
R. Schintgen, V. Skouris and J.N. Cunha Rodrigues, Judges;
F.G. Jacobs, Advocate General; D. Louterman-Hubeau, Head of
Division, for the Registrar, has given a judgment on 25 July
2002, in which it:

1. Dismisses the appeal;

2. Orders Unión de Pequeños Agricultores to pay the costs;

let, R. Schintgen and J.N. Cunha Rodrigues (Rapporteur),
Judges; C. Stix-Hackl, Advocate General; H.A. Rühl, Principal
Administrator, for the Registrar, has given a judgment on
11 July 2002, in which it has ruled:

Article 49 EC, read in the light of the fundamental right to respect
for family life, is to be interpreted as precluding, in circumstances
such as those in the main proceedings, a refusal, by the Member State
of origin of a provider of services established in that Member State
who provides services to recipients established in other Member States,
of the right to reside in its territory to that provider’s spouse, who is a
national of a third country.

3. Orders the Commission of the European Communities to bear

its own costs.

(1) OJ C 122 of 29.4.2000.

( 1) OJ C 176 of 24.6.2000.

JUDGMENT OF THE COURT

11 July 2002

JUDGMENT OF THE COURT

(Fifth Chamber)

11 July 2002

in Case C-60/00 (Reference for a preliminary ruling from
the Immigration Appeal Tribunal): Mary Carpenter v
Secretary of State for the Home Department (1)

(Freedom to provide services — Article 49 EC — Directive
73/148/EEC — National of a Member State established in
that State and providing services to persons established in
other Member States — Right of residence in that State of a
spouse who is a national of a third country)

in Case C-62/00 (Reference for a preliminary ruling from
the Court of Appeal (England & Wales) (Civil Division)):
Marks & Spencer plc v Commissioners of Customs &
Excise (1)

(Sixth VAT directive — National legislation retroactively
curtailing a limitation period for repayment of sums unduly
paid — Compatibility with the principles of effectiveness
and of the protection of legitimate expectations)

(2002/C 233/07)

(Language of the case: English)

(2002/C 233/08)

(Language of the case: English)

In Case C-60/00: Reference to the Court under Article 234 EC
by the Immigration Appeal Tribunal (United Kingdom) for a
preliminary ruling in the proceedings pending before that
court between Mary Carpenter and Secretary of State for the
Home Department, on the interpretation of Article 49 EC and
Council Directive 73/148/EEC of 21 May 1973 on the
abolition of restrictions on movement and residence within
the Community for nationals of Member States with regard to
establishment and the provision of services (OJ 1973 L 172,
p. 14), the Court, composed of: G.C. Rodríguez Iglesias,
President, N. Colneric and S. von Bahr (Presidents of Cham-
bers), C. Gulmann, D.A.O. Edward, J.-P. Puissochet, M. Wathe-

In Case C-62/00: Reference to the Court under Article 234 EC
for a preliminary ruling by the Court of Appeal (Civil Division)
(England and Wales) in the proceedings pending before that
court between Marks & Spencer plc and Commissioners of
Customs & Excise, on the interpretation of Community law on
the recovery of sums unduly paid, the Court (Fifth Chamber),
the Chamber,
composed of:
D.A.O. Edward and A. La Pergola (Rapporteur),
Judges;
L.A. Geelhoed, Advocate General; L. Hewlett, Administrator,
for the Registrar, has given a judgment on 11 July 2002, in
which it has ruled:

President

Jann,

of

P.

C 233/6

EN

Official Journal of the European Communities

28.9.2002

National legislation retroactively curtailing the period within which
repayment may be sought of sums paid by way of VAT collected in
breach of provisions with direct effect of Sixth Directive 77/388/EEC
of 17 May 1977 on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value added
tax: uniform basis of assessment, such as those in Article 11A(1), is
incompatible with the principles of effectiveness and of the protection
of legitimate expectations.

( 1) OJ C 122 of 29.4.2000.

JUDGMENT OF THE COURT

2 July 2002

in Case C-115/00 (Reference for a preliminary ruling from
the Finanzgericht Münster): Andreas Hoves Internationa-
ler Transport-Service Sàrl v Finanzamt Borken (1)

1. Article 6 of Council Regulation (EEC) No 3118/93 of
25 October 1993 laying down the conditions under which
non-resident carriers may operate national road haulage services
within a Member State precludes national provisions of a host
Member State which entail the latter levying vehicle tax on the
use of motor vehicles for the carriage of goods by road on the
ground that those vehicles have their regular base in the territory
of that host Member State, when they are registered in the
Member State of establishment and are used in the host
Member State to carry out cabotage by road, in accordance
with authorisations lawfully issued by the Member State of
establishment.

2. Article 5 of Council Directive 93/89/EEC of 25 October 1993
on the application by Member States of taxes on certain vehicles
used for the carriage of goods by road and tolls and charges for
the use of certain infrastructures precludes national provisions
of a host Member State, within the meaning of Article 1(1) of
Regulation No 3118/93, which entail the levying by the latter
of vehicle tax on the use of motor vehicles for the carriage of
goods by road on the ground that those vehicles have their
regular base in the territory of that host Member State, when
they are registered and the tax referred to in Article 3(1) of that
directive has been paid in the Member State of establishment
and those vehicles are used in the host Member State for
cabotage by road, in accordance with authorisations lawfully
issued by the Member State of establishment.

(Transport of goods by road — Tax on motor vehicles —
Member State of registration)

(1) OJ C 163 of 10.6.2000.

(2002/C 233/09)

(Language of the case: German)

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

JUDGMENT OF THE COURT

(Fifth Chamber)

11 July 2002

In Case C-115/00: Reference to the Court under Article 234
EC by the Finanzgericht Münster (Germany) for a preliminary
ruling in the proceedings pending before that court between
Andreas Hoves Internationaler Transport-Service Sàrl and
Finanzamt Borken, on the interpretation of Article 6 of Council
Regulation (EEC) No 3118/93 of 25 October 1993 laying
down the conditions under which non-resident carriers may
operate national road haulage services within a Member State
(OJ 1993 L 279, p. 1) and Article 5 of Council Directive 93/
89/EEC of 25 October 1993 on the application by Member
States of taxes on certain vehicles used for the carriage of
goods by road and tolls and charges for the use of certain
infrastructures (OJ 1993 L 279, p. 32), the Court, composed
of: G.C. Rodríguez Iglesias, President, P. Jann, F. Macken,
N. Colneric and S. von Bahr (Presidents of Chambers), C. Gul-
mann, D.A.O. Edward, A. La Pergola,
J.-P. Puissochet,
M. Wathelet
(Rapporteur), R. Schintgen, V. Skouris and
J.N. Cunha Rodrigues, Judges; D. Ruiz-Jarabo Colomer, Advo-
for the
cate General; H.A. Rühl, Principal Administrator,
Registrar has given a judgment on 2 July 2002, in which it has
ruled:

in Case C-139/00: Commission of the European Communi-
ties v Kingdom of Spain (1)

its obligations —
(Failure by a Member State to fulfil
Directive 89/369/EEC — Atmospheric pollution — Munici-
pal waste incineration plants on the island of La Palma)

(2002/C 233/10)

(Language of the case: Spanish)

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

In Case C-139/00, Commission of the European Communities
(Agent: G. Valero Jordana) v Kingdom of Spain (Agent: N. Díaz