Judgment_paragraph 10 · Diversinte SA and Iberlacta SA v Administración Principal de Aduanas e Impuestos Especiales de la Junquera (C-260/91, C-261/91)

10It should, however, be pointed out that although according to the case-law of the Court, it is not impossible for Community decisions to have retroactive effect, decisions having such effect must include in the statement of the reasons on which they are based particulars which justify the desired retroactive effect (see the order in Case 1/84 R Ilford v Commission [1984] ECR 423, paragraph 19).

Diversinte SA and Iberlacta SA v Administración Principal de Aduanas e Impuestos Especiales de la Junquera (C-260/91, C-261/91)

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