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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)
ECLI:EU:UNKNOWN:62017CA0076
62017CA0076
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23.4.2018
Official Journal of the European Union
C 142/13
(Case C-76/17) (<span class="super note-tag">1</span>)
((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
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.
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Language of the case: Romanian.