Judgment_paragraph 77 · Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato and Ministero delle Finanze v CASER SpA (C-216/99, C-222/99)

77However, as the Court also held, a Member State may not adopt provisions making repayment of a tax held to be contrary to Community law by a judgment of the Court, or whose incompatibility with Community law is apparent from such a judgment, subject to conditions relating specifically to that tax which are less favourable than those which would otherwise be applied to repayment of the tax in question (see Edis, paragraph 24, Aprile, paragraph 26, and Dilexport, paragraph 39).

Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato and Ministero delle Finanze v CASER SpA (C-216/99, C-222/99)

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