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Document C2002/233/08

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)

OV C 233, 28.9.2002, p. 5–6 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)