I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
EN
(2022/C 424/33)
Language of the case: Romanian
Appellants: KL, PO
Respondent: Administrația Județeană a Finanțelor Publice Brașov
1.Can EU law (Article 110 TFEU) be interpreted as meaning that the amount of a tax prohibited under EU law is incorporated in the value of a vehicle and may be transferred to third-party purchasers along with the right of ownership over the vehicle?
2.Does the interpretation of [Article] 110 TFEU preclude national rules, such as those laid down by Article 1 of OUG No 52/2017, under which a refund of a tax prohibited by EU law may be made only to the taxpayer who paid the tax and not — where the tax has not been refunded to the person who paid it — to subsequent purchasers of the vehicle in respect of which the tax was paid?