CELEX: C2002/233/08
Language: en
Date: 2002-09-28 00:00:00
Title: 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)

28.9.2002               EN                      Official Journal of the European Communities                                                 C 233/5
M. Condou-Durande), the Court, composed of: G.C. Rodríguez                 let, R. Schintgen and J.N. Cunha Rodrigues (Rapporteur),
Iglesias, President, P. Jann, F. Macken, N. Colneric, S. von               Judges; C. Stix-Hackl, Advocate General; H.A. Rühl, Principal
Bahr (Presidents of Chambers), C. Gulmann (Rapporteur),                    Administrator, for the Registrar, has given a judgment on
D.A.O. Edward, A. La Pergola, J.-P. Puissochet, M. Wathelet,               11 July 2002, in which it has ruled:
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               Article 49 EC, read in the light of the fundamental right to respect
2002, in which it:                                                         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
1.    Dismisses the appeal;                                                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
2.    Orders Unión de Pequeños Agricultores to pay the costs;              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
                 JUDGMENT OF THE COURT                                                                 (Fifth Chamber)
                           11 July 2002                                                                   11 July 2002
in Case C-60/00 (Reference for a preliminary ruling from                   in Case C-62/00 (Reference for a preliminary ruling from
the Immigration Appeal Tribunal): Mary Carpenter v                         the Court of Appeal (England & Wales) (Civil Division)):
       Secretary of State for the Home Department (1)                      Marks & Spencer plc v Commissioners of Customs &
                                                                                                            Excise ( 1)
(Freedom to provide services — Article 49 EC — Directive
73/148/EEC — National of a Member State established in
                                                                           (Sixth VAT directive — National legislation retroactively
that State and providing services to persons established in
                                                                           curtailing a limitation period for repayment of sums unduly
other Member States — Right of residence in that State of a                paid — Compatibility with the principles of effectiveness
           spouse who is a national of a third country)
                                                                                   and of the protection of legitimate expectations)
                         (2002/C 233/07)
                                                                                                       (2002/C 233/08)
                    (Language of the case: English)
                                                                                                (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                  In Case C-62/00: Reference to the Court under Article 234 EC
preliminary ruling in the proceedings pending before that                  for a preliminary ruling by the Court of Appeal (Civil Division)
court between Mary Carpenter and Secretary of State for the                (England and Wales) in the proceedings pending before that
Home Department, on the interpretation of Article 49 EC and                court between Marks & Spencer plc and Commissioners of
Council Directive 73/148/EEC of 21 May 1973 on the                         Customs & Excise, on the interpretation of Community law on
abolition of restrictions on movement and residence within                 the recovery of sums unduly paid, the Court (Fifth Chamber),
the Community for nationals of Member States with regard to                composed of: P. Jann, President of the Chamber,
establishment and the provision of services (OJ 1973 L 172,                D.A.O. Edward and A. La Pergola (Rapporteur), Judges;
p. 14), the Court, composed of: G.C. Rodríguez Iglesias,                   L.A. Geelhoed, Advocate General; L. Hewlett, Administrator,
President, N. Colneric and S. von Bahr (Presidents of Cham-                for the Registrar, has given a judgment on 11 July 2002, in
bers), C. Gulmann, D.A.O. Edward, J.-P. Puissochet, M. Wathe-              which it has ruled:
 ---pagebreak--- C 233/6                  EN                       Official Journal of the European Communities                                             28.9.2002
National legislation retroactively curtailing the period within which        1.     Article 6 of Council Regulation (EEC) No 3118/93 of
repayment may be sought of sums paid by way of VAT collected in                     25 October 1993 laying down the conditions under which
breach of provisions with direct effect of Sixth Directive 77/388/EEC               non-resident carriers may operate national road haulage services
of 17 May 1977 on the harmonisation of the laws of the Member                       within a Member State precludes national provisions of a host
States relating to turnover taxes — Common system of value added                    Member State which entail the latter levying vehicle tax on the
tax: uniform basis of assessment, such as those in Article 11A(1), is               use of motor vehicles for the carriage of goods by road on the
incompatible with the principles of effectiveness and of the protection             ground that those vehicles have their regular base in the territory
of legitimate expectations.                                                         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
( 1) OJ C 122 of 29.4.2000.                                                         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
                  JUDGMENT OF THE COURT                                             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
                             2 July 2002
                                                                                    they are registered and the tax referred to in Article 3(1) of that
                                                                                    directive has been paid in the Member State of establishment
in Case C-115/00 (Reference for a preliminary ruling from                           and those vehicles are used in the host Member State for
the Finanzgericht Münster): Andreas Hoves Internationa-                             cabotage by road, in accordance with authorisations lawfully
      ler Transport-Service Sàrl v Finanzamt Borken (1)                             issued by the Member State of establishment.
(Transport of goods by road — Tax on motor vehicles —                        (1 ) OJ C 163 of 10.6.2000.
                   Member State of registration)
                           (2002/C 233/09)
                    (Language of the case: German)
                                                                                                JUDGMENT OF THE COURT
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                                       (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                  in Case C-139/00: Commission of the European Communi-
ruling in the proceedings pending before that court between                                       ties v Kingdom of Spain (1)
Andreas Hoves Internationaler Transport-Service Sàrl and
Finanzamt Borken, on the interpretation of Article 6 of Council              (Failure by a Member State to fulfil its obligations —
Regulation (EEC) No 3118/93 of 25 October 1993 laying                        Directive 89/369/EEC — Atmospheric pollution — Munici-
down the conditions under which non-resident carriers may                        pal waste incineration plants on the island of La Palma)
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                                                   (2002/C 233/10)
States of taxes on certain vehicles used for the carriage of
goods by road and tolls and charges for the use of certain
                                                                                                  (Language of the case: Spanish)
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-                (Provisional translation; the definitive translation will be published
mann, D.A.O. Edward, A. La Pergola, J.-P. Puissochet,                                             in the European Court Reports)
M. Wathelet (Rapporteur), R. Schintgen, V. Skouris and
J.N. Cunha Rodrigues, Judges; D. Ruiz-Jarabo Colomer, Advo-
cate General; H.A. Rühl, Principal Administrator, for the
Registrar has given a judgment on 2 July 2002, in which it has               In Case C-139/00, Commission of the European Communities
ruled:                                                                       (Agent: G. Valero Jordana) v Kingdom of Spain (Agent: N. Díaz