Opinion of the Advocate General — ECLI:EU:C:2019:94
Date: 2019-02-05
Language of the case: Romanian
Subject matter: Taxation;Principles, objectives and tasks of the Treaties;Fundamental rights;Charter of Fundamental Rights
Procedure: Reference for a preliminary ruling
Origin: Romania

Request for a preliminary ruling from the Curtea de Apel Ploiești (Romania) lodged on 1 December 2017 — Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti — Administraţia Judeţeană a Finanţelor Publice Dâmboviţa, Statul Român — Ministerul Finanţelor Public, and Administraţia Fondului pentru Mediu (Case C-676/17) Language of the case: Romanian Referring court Curtea de Apel Ploiești Parties to the main proceedings Appellant: Oana Mădălina Călin Respondents: Direcţia Regională a Finanţelor Publice Ploieşti — Administraţia Judeţeană a Finanţelor Publice Dâmboviţa, Statul Român — Ministerul Finanţelor Public, and Administraţia Fondului pentru Mediu Question referred Can Article 4(3) TEU, which refers to the principle of sincere cooperation, Articles 17, 20, 21 and 47 of the Charter of Fundamental Rights, Article 110 TFEU, the principle of legal certainty and the principles of equivalence and effectiveness stemming from the principle of procedural autonomy be interpreted as precluding national legislation, namely Article 21(2) of Law No 554/2004 on administrative proceedings as interpreted by Ruling No 45/2016 of the Înalta Curte de Casație și Justiție (ICCJ) — Completul pentru dezlegarea unor chestiuni de drept (High Court of Cassation and Justice — Panel for the Resolution of Points of Law), under which the period within which a request for revision based on Article 21(2) of Law No 554/2004 may be submitted is one month from the date of notification of the final judgment subject to revision? ____________