Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato; and Ministero delle Finanze v CASER SpA: ECJ 10 Sep 2002

References for a preliminary ruling: Tribunale di Milano and Corte d’appello di Roma – Italy. Directive 69/335/EEC – Indirect taxes on the raising of capital – Articles 10 and 12(1)(e) – Register of companies – Registration of companies’ instruments of incorporation and other company documents – Recovery of sums paid but not due – Procedural time-limits under national law – Interest.

Citations:

C-216/99, C-222/99, [2002] EUECJ C-216/99, [2002] EUECJ C-222/99

Links:

Bailii, Bailii

Jurisdiction:

European

Company

Updated: 06 June 2022; Ref: scu.177338