Amministrazione delle finanze dello Stato v Ariete SpA.
Date: 1980-07-10
10 A COMPARISON OF THE NATIONAL SYSTEMS SHOWS THAT THE PROBLEM OF DISPUTING CHARGES WHICH HAVE BEEN UNLAWFULLY CLAIMED OR THE REFUNDING OF CHARGES PAID BUT NOT OWED IS SETTLED IN DIFFERENT WAYS IN THE VARIOUS MEMBER STATES , AND EVEN WITHIN A SINGLE MEMBER STATE , ACCORDING TO THE VARIOUS KINDS OF TAXES OR CHARGES IN QUESTION . IN CERTAIN CASES , OBJECTIONS OR CLAIMS OF THIS TYPE ARE SUBJECT TO SPECIFIC PROCEDURAL CONDITIONS AND TIME-LIMITS UNDER THE LAW WITH REGARD BOTH TO COMPLAINTS SUBMITTED TO THE TAX AUTHORITIES AND TO LEGAL PROCEEDINGS .
11 IN OTHER CASES , CLAIMS FOR REPAYMENT OF CHARGES WHICH WERE PAID BUT NOT OWED MUST BE BROUGHT BEFORE THE ORDINARY COURTS , MAINLY IN THE FORM OF CLAIMS FOR THE RECOVERY OF OVERPAYMENTS . SUCH ACTIONS ARE AVAILABLE FOR VARYING LENGTHS OF TIME , IN SOME CASES FOR THE LIMITATION PERIOD LAID DOWN UNDER THE GENERAL LAW , WITH THE RESULT THAT MEMBER STATES INVOLVED MAY BE FACED WITH AN ACCUMULATION OF CLAIMS FOR A CONSIDERABLE AMOUNT WHERE CERTAIN NATIONAL TAX PROVISIONS HAVE BEEN FOUND TO BE INCOMPATIBLE WITH THE REQUIREMENTS OF COMMUNITY LAW .
12 IT FOLLOWS FROM THE JUDGMENTS OF 16 DECEMBER 1976 IN THE REWE AND COMET CASES ( CASE 33/76 AND CASE 45/76 ( 1976 ) ECR 1989 AND 2043 RESPECTIVELY ) THAT , APPLYING THE PRINCIPLE OF COOPERATION LAID DOWN IN ARTICLE 5 OF THE EEC TREATY , IT IS THE COURTS OF THE MEMBER STATES WHICH ARE ENTRUSTED WITH ENSURING THE LEGAL PROTECTION WHICH SUBJECTS DERIVE FROM THE DIRECT EFFECT OF THE PROVISIONS OF COMMUNITY LAW . IN THE PRESENT STATE OF COMMUNITY LAW AND IN THE ABSENCE OF COMMUNITY RULES CONCERNING THE CONTESTING OR THE RECOVERY OF NATIONAL CHARGES WHICH HAVE BEEN UNLAWFULLY DEMANDED OR WRONGFULLY LEVIED , IT IS FOR THE DOMESTIC LEGAL SYSTEM OF EACH MEMBER STATE TO DESIGNATE THE COURTS HAVING JURISDICTION AND DETERMINE THE PROCEDURAL CONDITIONS GOVERNING ACTIONS AT LAW INTENDED TO SAFEGUARD THE     RIGHTS WHICH SUBJECTS DERIVE FROM THE DIRECT EFFECT OF COMMUNITY LAW , IT BEING UNDERSTOOD THAT SUCH CONDITIONS CANNOT BE LESS FAVOURABLE THAN THOSE RELATING TO SIMILAR ACTIONS OF A DOMESTIC NATURE AND THAT UNDER NO CIRCUMSTANCES MAY THEY BE SO ADAPTED AS TO MAKE IT IMPOSSIBLE IN PRACTICE TO EXERCISE THE RIGHTS WHICH THE NATIONAL COURTS HAVE A DUTY TO PROTECT .
15 THOSE PROVISIONS HAVE BASICALLY BEEN GIVEN SPECIFIC FORM ON THE ONE HAND IN THE RULES APPLYING TO UNDERTAKINGS ( ARTICLES 85 TO 90 OF THE EEC TREATY ) AND ON THE OTHER HAND IN THOSE ON AIDS GRANTED BY STATES ( ARTICLES 90 TO 94 OF THE EEC TREATY ). THE FIRST CANNOT APPLY IN THE RELATIONS BETWEEN UNDERTAKINGS AND THE REVENUE AUTHORITIES OF THE MEMBER STATES WHEN THE REVENUE EXERCISES ITS POWER TO CREATE NEW TAXES . AS REGARDS THE LATTER RULES , THE COURT RULED IN ITS JUDGMENT OF 27 MARCH 1980 IN CASE 61/79 AMMINISTRAZIONE DELLE FINANZE DELLO STATO V DENKAVIT ITALIANA S.R.L . ( 1980 ) ECR AT PARAGRAPH 32 THAT THE DUTY OF THE AUTHORITIES OF A MEMBER STATE TO REPAY TO TAX-PAYERS WHO APPLY FOR SUCH REPAYMENT CHARGES OR DUES WHICH WERE NOT PAYABLE BECAUSE THEY WERE INCOMPATIBLE WITH COMMUNITY LAW , DOES NOT CONSTITUTE AN AID WITHIN THE MEANING OF ARTICLE 92 OF THE EEC TREATY .