Court of Justice 14 March 2002, C-255/00 (Grundig Italiana SpA v Ministero delle Finanze.)

Opinion of the Advocate-General Opinion of the Advocate-General I. Introduction 1 This is not the first time that the Court of Justice, in response to questions put to it by Italian courts seeking a preliminary ruling, has had to rule on whether the imposition of limitation periods or time-limits for bringing actions for the reimbursement of tax paid but not due to the Administration complies