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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Recheio- Cash & Carry (Principles of Community law) [2004] EUECJ C-30/02 (17 June 2004) URL: https://www.bailii.org/eu/cases/EUECJ/2004/C3002.html Cite as: [2006] 3 CMLR 32, [2004] ECR I-6051, [2004] EUECJ C-30/02, [2004] EUECJ C-30/2 |
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JUDGMENT OF THE COURT (First Chamber)
17 June 2004 (1)
(Recovery of sums paid though not due - Period of 90 days for the bringing of an action - Principle of effectiveness)
In Case C-30/02REFERENCE to the Court under Article 234 EC by the Tribunal Tributário de Primeira Instância de Lisboa (Portugal) for a preliminary ruling in the proceedings pending before that court between Recheio - Cash & Carry SAand
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),
after considering the written observations submitted on behalf of:
- Recheio - Cash & Carry SA, by C. Teixeira Osório de Castro and J. Vieira Peres, advogados, - the Portuguese Government, by L. Fernandes and A.I. Pinto, acting as Agents, - the Commission of the European Communities, by A. Alves Vieira and R. Lyal, acting as Agents, and by N. Castro Marques, advogado,having regard to the Report for the Hearing,
after hearing the oral observations of Recheio - Cash & Carry SA, represented by J. Vieira Peres, and by P. Sousa Machado and M. Fontaine de Campos, advogados, of the Portuguese Government, represented by L. Fernandes and by C. Baptista Lobo, advogado, and of the Commission, represented by A. Alves Vieira and R. Lyal, at the hearing on 13 November 2003,
after hearing the Opinion of the Advocate General at the sitting on 11 December 2003,
gives the following
-˜1) Is it contrary to Community law for a Member State to fix a limitation period, for actions for repayment of taxes levied in contravention of Community law, of 90 days reckoned from the expiry of the period for voluntary payment, so that the exercise of the right to reimbursement is made excessively difficult? 2) If so, what is the minimum period that may be considered compatible with the rule that exercise of that right must not be made excessively difficult? 3) What are the criteria to be used to fix that period?-™
On those grounds,
THE COURT (First Chamber),
in answer to the questions referred to it by the Tribunal Tributário de Primeira Instância de Lisboa by order of 27 December 2001, hereby rules: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.
Jann |
La Pergola |
von Bahr |
Silva de Lapuerta |
Lenaerts |
|
R. Grass |
P. Jann |
Registrar |
President of the First Chamber |
1 - Language of the case: Portuguese.