CELEX: 62015CA0205
Language: en
Date: 2016-06-30 00:00:00
Title: Case C-205/15: Judgment of the Court (Second Chamber) of 30 June 2016 (request for a preliminary ruling from the Judecătoria Sibiu — Romania) — Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP) v Vasile Toma, Biroul Executorului Judecătoresc Horațiu-Vasile Cruduleci (Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Article 47 — Right of access to a court — Principle of equality of arms — Principles of equivalence and effectiveness — Proceedings for the enforcement of a judicial decision ordering the repayment of a tax levied in breach of EU law — Exemption of public authorities from certain legal costs — Jurisdiction of the Court)

12.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 335/19
            
         Judgment of the Court (Second Chamber) of 30 June 2016 (request for a preliminary ruling from the Judecătoria Sibiu — Romania) — Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP) v Vasile Toma, Biroul Executorului Judecătoresc Horațiu-Vasile Cruduleci
   (Case C-205/15) (1)
   
   ((Reference for a preliminary ruling - Charter of Fundamental Rights of the European Union - Article 47 - Right of access to a court - Principle of equality of arms - Principles of equivalence and effectiveness - Proceedings for the enforcement of a judicial decision ordering the repayment of a tax levied in breach of EU law - Exemption of public authorities from certain legal costs - Jurisdiction of the Court))
   (2016/C 335/25)
   Language of the case: Romanian
   
      Referring court
   
   Judecătoria Sibiu
   
      Parties to the main proceedings
   
   
      Applicant: Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP)
   
      Defendants: Vasile Toma, Biroul Executorului Judecătoresc Horațiu-Vasile Cruduleci
   
      Operative part of the judgment
   
   Article 47 of the Charter of Fundamental Rights of the European Union and the principles of equivalence and effectiveness must be interpreted as not precluding legislation such as that at issue in the main proceedings which exempts legal persons governed by public law from judicial stamping fees when they lodge an objection to the enforcement of a judicial decision relating to the repayment of taxes levied in breach of EU law and exempts those persons from the obligation to lodge a security at the time of bringing an application for a stay of such enforcement proceedings, while the applications submitted by legal and natural persons governed by private law in the context of such procedures remain, in principle, subject to court costs.
   
      (1)  OJ C 245, 27.7.2015.