National legislation retroactively curtailing the period within which repayment may be sought of sums paid by way of VAT collected in breach of provisions with di­rect effect of Sixth Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, such as those in Article 11 A(l), is incompatible with the prin­ciples of effectiveness and of the protection of legiti­mate expectations.
Libera circolazione di persone, società e servizi gislazioni degli Stati membri relative alle imposte sulla cifra di affari — Sistema comune di imposta sul valore aggiunto: base imponibile uniforme, aventi efficacia diretta, quali quelle di cui all'articolo 11, parte A, paragrafo 1, di tale direttiva.