Judgment — ECLI:EU:C:2018:139
Date: 2018-03-01
Language of the case: Romanian
Court formation: Fourth Chamber
Subject matter: Free movement of goods;Customs Union;Charges having an equivalent effect
Procedure: Reference for a preliminary ruling
Origin: Romania

Summary — Judgment of the Court (Fourth Chamber) of 1 March 2018 EU law — Direct effect — National taxes incompatible with EU law — Repayment —Taxpayer’s practice meaning that the charge is not passed on to the consumer — Tax burden for the taxpayer — Refusal of repayment based on the scheme laid down in national legislation for passing on the charge — Not permissible (Art. 30 TFEU) EU law, in particular Article 30 TFEU, must be interpreted as meaning that the taxpayer, who in fact pays the charge having an equivalent effect contrary to that article, must be able to obtain reimbursement of the sums which it has paid by way of that charge, even in a situation where the payment mechanism for the charge has been designed in national legislation so that the charge is passed on to the consumer. (see para. 39, operative part)