JUDGMENT OF THE COURT

(First Chamber)

of 17 June 2004

in Case C-30/02 (reference for a preliminary ruling from the Tribunal Tributário de Primeira Instância de Lisboa): Recheio — Cash & Carry SA v Fazenda Pública/Registo Nacional de Pessoas Colectivas (1)

(Recovery of sums paid though not due - Period of 90 days for the bringing of an action - Principle of effectiveness)

(2004/C 201/02)

Language of the case: Portuguese

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

In Case C-30/02: REFERENCE to the Court under Article 234 EC from the Tribunal Tributário de Primeira Instância de Lisboa (Portugal) for a preliminary ruling in the proceedings pending before that court between Recheio — Cash & Carry SA and Fazenda Pública/Registo Nacional de Pessoas Colectivas, intervener: Ministério Público — on the interpretation of Community law concerning recovery of sums paid though not due — the Court (First Chamber), composed of: P. Jann, President of the Chamber, A. La Pergola, S. von Bahr (Rapporteur), R. Silva de Lapuerta and K. Lenaerts, Judges; P. Jann, President of the Chamber, A. La Pergola, S. von Bahr (Rapporteur), R. Silva de Lapuerta and K. Lenaerts D. Ruiz-Jarabo Colomer, Advocate General; M. Múgica Arzamendi, Principal Administrator, for the Registrar, has given a judgment on 17 June 2004, in which it has ruled:

With regard to a claim for repayment of charges levied in breach of Community law, the principle of effectiveness of Community law does not militate against the fixing of a limitation period of 90 days reckoned from the end of the period prescribed for voluntary payment of those charges.

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(1)   OJ C 97, 20.4.2002.