CELEX: C1999/100/05
Language: en
Date: 1999-04-10 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 9 February 1999 in Case C-343/96 (reference for a preliminary ruling from the Pretura Circondariale di Bolzano, Sezione Distaccata di Vipiteno (Italy)): Dilexport Srl v. Amministrazione delle Finanze dello Stato (Internal taxes contrary to Article 95 of the Treaty - Recovery of sums paid but not due - National rules of procedure)

C 100/4               EN                 Official Journal of the European Communities                                 10.4.1999
              JUDGMENT OF THE COURT                                 3. Community law precludes a Member State from
                                                                        making repayment of customs duties and taxes
                       (Fifth Chamber)                                  contrary to Community law subject to a condition,
                                                                        such as the requirement that such duties or taxes have
                     of 9 February 1999
                                                                        not been passed on to third parties, which the plaintiff
in Case C-343/96 (reference for a preliminary ruling from               must show he has satisfied.
the Pretura Circondariale di Bolzano, Sezione Distaccata
di Vipiteno (Italy)): Dilexport Srl v. Amministrazione delle
                    Finanze dello Stato (1)
                                                                    4. Community law does not preclude the imposition, in
(Internal taxes contrary to Article 95 of the Treaty Ð                  the case of claims for repayment of customs duties or
Recovery of sums paid but not due Ð National rules of                   taxes contrary to Community law, of the non-
                          procedure)                                    retroactive requirement which, if not fulfilled, renders
                                                                        the claim inadmissible, that notice thereof is to be
                       (1999/C 100/05)                                  given ot the tax authority which received the tax
                                                                        return of the person concerned for the year in
                                                                        question.
               (Language of the case: Italian)
                                                                    (1) OJ C 354, 23.11.1996.
 (Provisional translation; the definitive translation will be
         published in the European Court Reports)
In Case C-343/96: Reference to the Court under
Article 177 of the EC Treaty by the Pretura Circondariale
di Bolzano, Sezione Distaccata di Vipiteno (Italy) for a
preliminary ruling in the proceedings pending before that                         JUDGMENT OF THE COURT
court between Dilexport Srl and Amministrazione delle
Finanze dello Stato on the interpretation of Community                                   of 9 February 1999
law relating to sums paid but not due Ð the Court (Fifth
                                                                    in Case C-167/97 (reference for a preliminary ruling from
Chamber), composed of: J.-P. Puissochet (Rapporteur,
                                                                    the House of Lords): Regina v. Secretary of State for
President of the Chamber), C. Gulmann, D. A. O.
                                                                                           Employment (1)
Edward, L. Sevón and M. Wathelet, Judges, D. Ruiz-
Jarabo Colomer, Advocate-General, D. Louterman-                     (Men and women Ð Equal pay Ð Equal treatment Ð
Hubeau, Principal Administrator, for the Registrar, has             Compensation for unfair dismissal Ð Definition of pay'
given a judgment on 9 February 1999, in which it has                Ð Right of a worker not to be unfairly dismissed Ð
ruled:                                                              Whether falling under Article 119 of the EC Treaty or
                                                                    Directive 76/207/EEC Ð Legal test for determining
                                                                    whether a national measure constitutes indirect
1. Community law does not preclude national provisions              discrimination for the purposes of Article 119 of the EC
    from making repayment of customs duties or taxes                              Treaty Ð Objective justification)
    contrary to Community law subject to less favourable
    time-limits and procedural conditions than those laid                                 (1999/C 100/06)
    down for actions between private individuals for
    recovery of sums paid but not due, provided that those
    conditions apply in the same way to actions for
    repayment which are based on Community law and to                              (Language of the case: English)
    those based on national law and do not make it
    impossible or excessively difficult to exercise the right
    to repayment.
                                                                    In case C-167/97: Reference to the Court under Article 177
                                                                    of the EC Treaty by the House of Lords (United Kingdom)
2. Community law does not preclude the adoption by a                for a preliminary ruling in the proceedings pending before
    Member State, following judgments of the Court                  that court, Regina v. Secretary of State for Employment,
    declaring duties or charges to be contrary to                   ex parte Nicole Seymour-Smith and Laura Perez, on the
    Community law, of provisions which render the                   interpretation of Article 119 of the EC Treaty and Council
    conditions for repayment applicable to those duties             Directive 76/207/EEC of 9 February 1976 on the
    and charges less favourable than those which would              implementation of the principle of equal treatment for
    otherwise have been applied, provided that the duties           men and women as regards access to employment,
    and charges in question are not specifically targeted by        vocational training and promotion, and working
    that amendment and the new provisions do not make               conditions (OJ L 39, 14.2.1976, p. 40) Ð the Court,
    it impossible or excessively difficult to exercise the          composed of: G. C. Rodríguez Iglesias, President, P. J. G.
    right to repayment.                                             Kapteyn, J.-P. Puissochet, G. Hirsch and P. Jann