Order of the Court (Fourth Chamber) of 24 January 2002 in Case C-45/00 (reference for a preliminary ruling from the Supremo Tribunal Administrativo): Sonae Turismo, SGPS, SA, against Fazenda Pública (Article 104(3) of the Rules of Procedure — Directive 69/335/EEC — Mandatory recordal in a commercial register of the act relating to amendments to company statutes — Duties paid by way of fees or dues)