Order — ECLI:EU:C:2018:48
Date: 2018-01-30
Language of the case: Polish

Summary — Judgment of the Court (Second Chamber), 20 December 2017 EU law — Direct effect — National taxes incompatible with EU law — Repayment — Procedures — Application of national law — Conditions — Respect for the principles of equivalence and effectiveness — Tax declared not payable by a judgment of the Court delivered after the expiry of the limitation period for claims for repayment — Application of that period — Lawfulness (Art. 4(3) TEU) The principles of equivalence and effectiveness, read in the light of Article 4(3) TEU, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which allows a request for a refund of an overpayment of value added tax (VAT) to be refused where that request was submitted by the taxable person after the expiry of the five-year limitation period, although it follows from a judgment of the Court, delivered after the expiry of that period, that the payment of the VAT which is the subject of that request for a refund was not payable. (see para. 52, operative part)