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Case C-565/11: Judgment of the Court (Third Chamber) of 18 April 2013 (request for a preliminary ruling from the Tribunalul Sibiu — Romania) — Mariana Irimie v Administrația Finanțelor Publice Sibiu, Administrația Fondului pentru Mediu (Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness)
ECLI:EU:UNKNOWN:62011CA0565
62011CA0565
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Official Journal of the European Union
C 164/5
(Case C-565/11) (<span class="super">1</span>)
(Repayment of taxes levied by a Member State in breach of European Union law - National system limiting the interest payable by the Member State on the repaid tax - Interest calculated from the day following the date of the claim for repayment of the tax - Non-compliance with European Union law - Principle of effectiveness)
2013/C 164/08
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: Mariana Irimie
Defendants: Administrația Finanțelor Publice Sibiu, Administrația Fondului pentru Mediu
Re:
Request for a preliminary ruling — Tribunalul Sibiu — Interpretation of the principles of equivalence, effectiveness and proportionality, and of Article 6 TEU and Article 17 of the Charter of Fundamental Rights of the European Union — Whether it is permissible for national legislation to restrict the amount which may be obtained by way of compensation for damage suffered by individuals as a result of the breach of European Union law by a Member State — Reimbursement of statutory interest relating to a tax refund
Operative part of the judgment
European Union law must be interpreted as precluding a national system, such as that at issue in the main proceedings, which limits the interest granted on repayment of a tax which was levied in breach of European Union law to that accruing from the day following the date of the claim for repayment of that tax.
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Language of the case: Romanian.