Case C-676/17: Judgment of the Court (Fourth Chamber) of 11 September 2019 (request for a preliminary ruling from the Curtea de Apel Ploiești — Romania) — Oana Mădălina Călin v Direcția Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Dâmbovița, Statul Român — Ministerul Finanțelor Publice, Administrația Fondului pentru Mediu (Reference for a preliminary ruling – Principles of EU law – Procedural autonomy – Principles of equivalence and effectiveness – Principle of legal certainty – Res judicata – Recovery of taxes levied by a Member State in breach of EU law – Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law – Application for revision of such a decision – Time limit within which that application must be submitted)
Date: 2019-09-11
Institutions: Court of Justice
Subjects: appeal, infringement of EU law, jurisdiction, limitation of legal proceedings, national law, principle of legal certainty, tax collection, tax law








C_2019383EN.01001101.xml










11.11.2019   


EN


Official Journal of the European Union


C 383/11






Judgment of the Court (Fourth Chamber) of 11 September 2019 (request for a preliminary ruling from the Curtea de Apel Ploiești — Romania) — Oana Mădălina Călin v Direcția Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Dâmbovița, Statul Român — Ministerul Finanțelor Publice, Administrația Fondului pentru Mediu
(Case C-676/17) (1)

(Reference for a preliminary ruling - Principles of EU law - Procedural autonomy - Principles of equivalence and effectiveness - Principle of legal certainty - Res judicata - Recovery of taxes levied by a Member State in breach of EU law - Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law - Application for revision of such a decision - Time limit within which that application must be submitted)
(2019/C 383/09)
Language of the case: Romanian

Referring court

Curtea de Apel Ploiești

Parties to the main proceedings


Appellant: Oana Mădălina Călin

Respondents: Direcția Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Dâmbovița, Statul Român — Ministerul Finanțelor Publice, Administrația Fondului pentru Mediu

Operative part of the judgment







1.


EU law, in particular the principles of equivalence and effectiveness, must be interpreted as not precluding, in principle, a national provision, as interpreted by a judgment of a national court, providing for a one-month limitation period for the submission of a request for revision of a final judicial decision handed down in breach of EU law, running from the date of communication of the decision of which revision is sought.










2.


However, the principle of effectiveness, in conjunction with the principle of legal certainty, must be interpreted as precluding, in circumstances such as those as issue in the main proceedings, application by a national court of a one-month limitation period for the submission of a request for revision of a final judicial decision when, at the time that request for revision is made, the judgment introducing that limitation period has not yet been published in the Monitorul Oficial al României.






(1)  OJ C 63, 19.2.2018.