Judgment of the Court (Sixth Chamber) of 10 September 2002 In Joined Cases C-216/99 and C-222/99 (Reference for a preliminary ruling from the Tribunale di Milano): Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato (C-216/99) and Ministero delle Finanze v CASER SpA (C-229/99) (Directive 69/335/EEC — Indirect taxes on the raising of capital — Articles 10 and 12(1)(e) — Register of companies — Registration of companies' instruments of incorporation and other company documents — Recovery of sums paid but not due — Procedural time-limits under national law — Interest)