62022CJ0355_SUM
Case C‑355/22
BV Osteopathie Van Hauwermeiren
v
Belgische Staat
(Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost‑Vlaanderen Afdeling Gent)
Judgment of the Court (Sixth Chamber) of 5 October 2023
(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Maintenance of the effects of national legislation incompatible with EU law)
Member States – Obligations – Duty of sincere cooperation – Implementation of EU law – Directive 2006/112 – Maintenance by the national court, pursuant to a national provision empowering it to do so, of the effects of national legislation incompatible with EU law – Not permissible – Impossibility of refunding VAT wrongly levied due to administrative and practical problems – Irrelevant
(Art. 4(3) TEU; Council Directive 2006/112)
(see paragraphs 27-29, 36-39, operative part)
Member States – Obligations – Duty of sincere cooperation – Implementation of EU law – Obligations of national courts – Obligation to disregard the rulings of a national constitutional court which refuses to give effect to a judgment given by way of a preliminary ruling by the Court of Justice – Undermining of the effectiveness of the cooperation in the framework of the preliminary-ruling mechanism
(Art. 4(3) TEU; Art. 267 TFEU)
(see paragraphs 32-34)
See the text of the decision.