CELEX: 62019CA0677
Language: en
Date: 2020-10-14 00:00:00
Title: Case C-677/19: Judgment of the Court (Sixth Chamber) of 14 October 2020 (request for a preliminary ruling from the Tribunalul Vâlcea — Romania) — SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova — Administraţia Judeţeană a Finanţelor Publice Vâlcea, Administraţia Fondului pentru Mediu (Reference for a preliminary ruling — Principles of EU law — Principle of sincere cooperation — Principles of equivalence and effectiveness — Recovery of taxes levied by a Member State in breach of EU law — Time limit for lodging applications for reimbursement of such taxes — No similar time limit for the reimbursement of sums levied by that Member State in breach of national law)

7.12.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 423/13
            
         
      Judgment of the Court (Sixth Chamber) of 14 October 2020 (request for a preliminary ruling from the Tribunalul Vâlcea — Romania) — SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova — Administraţia Judeţeană a Finanţelor Publice Vâlcea, Administraţia Fondului pentru Mediu
      (Case C-677/19) (1)
      
      (Reference for a preliminary ruling - Principles of EU law - Principle of sincere cooperation - Principles of equivalence and effectiveness - Recovery of taxes levied by a Member State in breach of EU law - Time limit for lodging applications for reimbursement of such taxes - No similar time limit for the reimbursement of sums levied by that Member State in breach of national law)
      (2020/C 423/19)
      Language of the case: Romanian
      
         Referring court
      
      Tribunalul Vâlcea
      
         Parties to the main proceedings
      
      
         Applicant: SC Valoris SRL
      
         Defendants: Direcţia Generală Regională a Finanţelor Publice Craiova — Administraţia Judeţeană a Finanţelor Publice Vâlcea, Administraţia Fondului pentru Mediu
      
         Operative part of the judgment
      
      The principle of effectiveness, read in conjunction with the principle of sincere cooperation, must be interpreted as not precluding legislation of a Member State from setting a time limit of approximately one year running from the entry into force of that legislation, which aims to remedy the infringement of EU law, in which applications for the reimbursement of taxes held to be incompatible with EU law must be lodged, failing which such applications will be time-barred.
      The principle of equivalence, read in conjunction with the principle of sincere cooperation, must be interpreted as precluding legislation of a Member State from setting a time limit of approximately one year in which applications for reimbursement of taxes held to be incompatible with EU law must be lodged, failing which such applications will be time-barred, while no such time limit has been laid down by that Member State in respect of similar applications for reimbursement based on an infringement of national law.
      
         (1)  OJ C 432, 23.12.2019.