Judgment_paragraph 22 · CT Control (Rotterdam) BV and JCT Benelux BV v Commission of the European Communities (C-121/91, C-122/91)

22It should be noted that, according to consistent case-law, procedural rules are generally held to apply to all proceedings pending at the time when they enter into force, whereas substantive rules are usually interpreted as not applying to situations existing before their entry into force (see, in particular, the judgment in Case 212/80 Amministrazione delle Finanze dello Stato v Salumi [1981] ECR 2735, paragraph 9).

CT Control (Rotterdam) BV and JCT Benelux BV v Commission of the European Communities (C-121/91, C-122/91)

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