C-10-22/97 Ministero delle Finanze v IN.CO.GE [1998]

C-10-22/97 Ministero delle Finanze v IN.CO.GE [1998] ECR I-6307 centres on a legal dispute involving Italian registration charges and annual charges for companies, which were found to be incompatible with a Council Directive. The crux of the matter lies in the classification of these charges as either fiscal or non-fiscal, as it determines the applicable limitation period for repayment. The case raises the question of whether the charges can be considered fiscal in nature, subjecting them to a specific limitation period that could potentially impede the possibility of repayment.

A crucial aspect of the case is the Preliminary Reference made to the Court of Justice, seeking clarification on whether the national court must take into account internal provisions when determining the nature of the charges. This reference underscores the complexity of the legal issues at hand and the need for guidance from the higher court.

In its judgment, the Court held that the reclassification of the legal relationship between tax authorities and companies, subsequent to a finding that a charge was contrary to Community law, falls within the purview of national law. However, this is contingent upon national laws providing conditions that are not less favourable than those governing similar domestic actions and not making it virtually impossible or excessively difficult to exercise rights conferred by Community law.

The Court's decision emphasises that incompatibility with Community law does not render the subsequent national law non-existent. It clarifies that Community law does not prohibit the application of national laws related to limitation periods and special rules governing claims against charges.

Key points arising from the judgment include the recognition that the reclassification of the legal relationship is a matter for national law, with the caveat that conditions under national law should be at least as favourable as those for similar domestic actions. Moreover, national laws must not create barriers that make it virtually impossible or excessively difficult to exercise rights conferred by Community law.

In conclusion, the case highlights the intricate interplay between EU law and national law concerning charges found contrary to Community law. It underscores the significance of national legal provisions and conditions, provided they align with the principles of equal treatment and the effective exercise of rights conferred by Community law.
Back to blog

UOL Case Bank

Upon joining, you become a valuable UOL student and gain instant access to over 2,100 case summaries. UOL Case Bank is constantly expanding. Speed up your revision with us now.

Subscribe Now

Where are our students from?

Yale University
Council of Europe
Baker Mckenzie 
University of Chicago
Columbia University
New York University
University of Michigan 
University College London (UCL)
London School of Economics (LSE)
King’s College London (KCL)
University of London
University of Manchester
University of Zurich
University of York
Brandeis University
University of Exeter
University of Sheffield
Boston University
University of Washington
University of Leeds
University of Law
Royal Holloway, University of London 
Birkbeck, University of London
SOAS, University of London
University of Kent
University of Hull
Queen’s University Belfast
Toronto Metropolitan University
Hong Kong University of Science and Technology
University of Buckingham

  • Criminal Practice

    Diagrams and Charts

    Our carefully designed diagrams and charts will guide you through complex legal issues.

  • Criminal Law

    Clear and Succinct Definitions

    Key concepts are concisely defined to help you understand legal topics quickly.

  • Property Law

    Statutory Provisions

    Statutory provisions are provided side by side with legal concepts to help you swiftly locate the relevant legislation.

  • Public Law

    Case Summaries

    We have summarised important cases for you so that you don't need to read long and boring cases.

  • Evidence

    Rules and Exceptions

    Rules and exceptions are clearly listed so that you know when a rule applies and when it doesn't.

  • Company Law


    Legal terms and key concepts are explained at the beginning of each chapter to help you learn efficiently.

  • Case Law

    Case law is provided side by side with legal concepts so that you know how legal principles and precedents were established.

  • Law Exam Guide

    Law Essay Guide

    You will learn essential law exam skills and essay writing techniques that are not taught in class.

  • Law Exam Guide

    Problem Question Guide

    We will show you how to answer problem questions step by step to achieve first-class results.

  • Conflict of Laws

    Structured Explanations

    Complex legal concepts are broken down into concise and digestible bullet point explanations.

  • Legal System and Method

    Legal Research

    You will learn legal research techniques with our study guide and become a proficient legal researcher.

  • Jurisprudence and Legal Theory


    All essential concepts, principles, and case law are included so that you can answer exam questions quickly.