Judgment of the Court (Fifth Chamber) of 11 January 2001. Siples Srl, in liquidation v Ministero delle Finanze and Servizio della Riscossione dei Tributi - Concessione Provincia di Genova - San Paolo Riscossioni Genova SpA.
C-226/99 • 61999CJ0226 • ECLI:EU:C:2001:14
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