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Case C-508/22, Administrația Județeană a Finanțelor Publice Brașov (Transfer of the right to reimbursement): Judgment of the Court (Eighth Chamber) of 28 September 2023 (request for a preliminary ruling from the Curtea de Apel Braşov — Romania) — KL, PO v Administrația Județeană a Finanțelor Publice Brașov (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Repayment of a tax levied by a Member State in breach of EU law — Tax on the first registration of a motor vehicle — Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid — Transfer to a subsequent purchaser of the vehicle of the right to reimbursement)
ECLI:EU:UNKNOWN:62022CA0508
62022CA0508
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Official Journal of the European Union
Series C
C/2023/634
13.11.2023
(Case C-508/22, (1) Administrația Județeană a Finanțelor Publice Brașov (Transfer of the right to reimbursement)
(Reference for a preliminary ruling - Internal taxation - Article 110 TFEU - Repayment of a tax levied by a Member State in breach of EU law - Tax on the first registration of a motor vehicle - Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid - Transfer to a subsequent purchaser of the vehicle of the right to reimbursement)
(C/2023/634)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicants: KL, PO
Defendant: Administrația Județeană a Finanțelor Publice Brașov
Operative part of the judgment
1.Article 110 TFEU must be interpreted as meaning that the amount of a tax levied, in breach of EU law, by a Member State on motor vehicles at the time of their first registration may be incorporated in the value of those vehicles, with the result that the claim against the State on account of the unlawful levying of that tax is considered to have been transferred, on the sale of those vehicles, to the subsequent purchasers thereof.
2.Article 110 TFEU must be interpreted as not precluding national legislation which provides that a tax levied by a Member State, in breach of EU law, on motor vehicles at the time of their first registration can be refunded only to the taxable person who paid that tax, and not to a subsequent purchaser of the vehicle in question, provided that the purchaser who actually bore the burden of that tax may, in accordance with detailed national procedural rules, obtain the reimbursement thereof from the taxable person who paid the tax or, if necessary, from the tax authorities, where, in particular, repayment by that taxable person proves impossible or excessively difficult.
(1) OJ C 424, 7.11.2022
ELI: http://data.europa.eu/eli/C/2023/634/oj
ISSN 1977-091X (electronic edition)