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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)
ECLI:EU:UNKNOWN:62019CA0677
62019CA0677
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Official Journal of the European Union
C 423/13
(Case C-677/19)
(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
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.