CELEX: 62017CA0076
Language: en
Date: 2018-03-01 00:00:00
Title: Case C-76/17: Judgment of the Court (Fourth Chamber) of 1 March 2018 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — SC Petrotel-Lukoil SA, Maria Magdalena Georgescu v Ministerul Economiei, Ministerul Energiei, Ministerul Finanţelor Publice (Reference for a preliminary ruling — Charges having an effect equivalent to customs duties — Article 30 TFEU — Internal taxation — Article 110 TFEU — Charge applied to exported petroleum products — Charge not passed on to the consumer — Tax burden for the taxpayer — Reimbursement of the sums paid by the taxpayer)

23.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 142/13
            
         Judgment of the Court (Fourth Chamber) of 1 March 2018 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — SC Petrotel-Lukoil SA, Maria Magdalena Georgescu v Ministerul Economiei, Ministerul Energiei, Ministerul Finanţelor Publice
   (Case C-76/17) (1)
   
   ((Reference for a preliminary ruling - Charges having an effect equivalent to customs duties - Article 30 TFEU - Internal taxation - Article 110 TFEU - Charge applied to exported petroleum products - Charge not passed on to the consumer - Tax burden for the taxpayer - Reimbursement of the sums paid by the taxpayer))
   (2018/C 142/18)
   Language of the case: Romanian
   
      Referring court
   
   Înalta Curte de Casaţie şi Justiţie
   
      Parties to the main proceedings
   
   
      Applicants: SC Petrotel-Lukoil SA, Maria Magdalena Georgescu
   
      Defendants: Ministerul Economiei, Ministerul Energiei, Ministerul Finanţelor Publice
   
      Operative part of the judgment
   
   EU law, in particular Article 30 TFEU, must be interpreted as meaning that the taxpayer, who in fact pays the charge having an equivalent effect contrary to that article, must be able to obtain reimbursement of the sums which it has paid by way of that charge, even in a situation where the payment mechanism for the charge has been designed in national legislation so that the charge is passed on to the consumer.
   
      (1)  OJ C 151, 15.5.2017.