Opinion of the Advocate General — ECLI:EU:C:2003:666
Date: 2003-12-11
Language of the case: Portuguese
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Procedure: Reference for a preliminary ruling
Origin: Portugal

Summary of the Judgment Community law – Direct effect – National charges incompatible with Community law – Reimbursement – Procedures – Application of national law – Conditions – Observance of the principles of equivalence and effectiveness – Limitation period of 90 days – Permissible Given the lack of Community rules on the refund of national charges levied though not due, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, provided, first, that such rules are not less favourable than those governing similar domestic actions (principle of equivalence) and, second, that they do not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness). In respect of the principle of effectiveness, it is compatible with Community law to lay down reasonable limitation periods in the interests of legal certainty, which protects both the taxpayer and the administration concerned. In that regard, a time-limit of 90 days for bringing national proceedings, which is reckoned from the end of the period allowed for voluntary payment of the charges, appears reasonable inasmuch as it represents a sufficient length of time to enable the taxpayer to take the decision to bring an action for annulment in full awareness of all the facts and for that purpose to gather all the matters of fact or law required. Accordingly, with regard to a claim for repayment of charges levied in breach of Community law, the principle of effectiveness of Community law does not militate against the fixing of a limitation period of 90 days reckoned from the end of the period prescribed for voluntary payment of those charges. (see paras 17-18, 21-22, 26, operative part)