CELEX: C2001/061/01
Language: en
Date: 2001-02-24 00:00:00
Title: 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)

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                                       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
                          (First Chamber)                                    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
                      of 28 November 2000                                    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
                                                                             (1) OJ C 136 of 15.5.1999.
Frères SA v Direction des Services Fiscaux du Pas-de-
                              Calais (1)
(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)
                                                                             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
(Provisional translation; the definitive translation will be published                     s.p.a., Alenia Aerospazio division
                   in the European Court Reports)
In Case C-88/99: reference to the Court under Article1 177 of                                         (Case C-437/00)
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                                          (2001/C 61/02)
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              Reference has been made to the Court of Justice of the
paid but not due, based on a judicial decision declaring a rule              European Communities by order of the Landesarbeitsgericht
of law incompatible with a higher-ranking rule, may relate                   München (Higher Labour Court, Munich) of 11 February 2000,
only to the period following 1 January of the fourth year                    received at the Court Registry on 27 November 2000, for a
preceding that of the judgment establishing such incompati-                  preliminary ruling in the case of Giulia Pugliese v Finmeccanica
bility — the Court (First Chamber), composed of: M. Wathelet                 s.p.a., Alenia Aerospazio division on the following questions
(Rapporteur), President of the Chamber, P. Jann and L. Sevón,               concerning the interpretation of the EC Convention on
Judges; D. Ruiz-Jarabo Colomer, Advocate General; H.A. Rühl,                 Jurisdiction and the Enforcement of Judgments in Civil and
Principal Administrator, for the Registrar, has given a judgment             Commercial Matters of 27 September 1968 (‘the Brussels
on 28 November 2000, in which it has ruled:                                  Convention’; OJ 1990 C 189, p. 2):