Judgment of the Court (Fifth Chamber) 11 July 2002 in Case C-62/00 (Reference for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division)): Marks & Spencer plc v Commissioners of Customs & Excise (Sixth VAT directive — National legislation retroactively curtailing a limitation period for repayment of sums unduly paid — Compatibility with the principles of effectiveness and of the protection of legitimate expectations)