Request for a preliminary ruling from the Înalta Curte de Casație și Justiție in the case Petrotel Lukoil and Georgescu.

Do the provisions of Article 30 of TFEU preclude an interpretation to the effect that, when a taxpayer has in fact paid a charge having equivalent effect, he may request the recovery of the sums paid by way of that charge even though national legislation has designed a payment mechanism for that charge in such a way as to pass it on to the European consumer? Is the recovery of sums collected in respect of a charge having equivalent effect, when those sums were in fact paid by the taxpayer (but not passed on to the consumer), compatible with EU law? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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