Judgment of the Court (Fourth Chamber) of 11 September 2019

Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others

Request for a preliminary ruling from the Curtea de Apel Ploieşti

Reference for a preliminary ruling — Principles of EU law — Procedural autonomy — Principles of equivalence and effectiveness — Principle of legal certainty — Res judicata — Recovery of taxes levied by a Member State in breach of EU law — Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law — Request for revision of such a decision — Time limit for submitting that request

Case C-676/17


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
25/10/2019 Călin
Judgment
ECLI:EU:C:2019:700
11/09/2019 Călin
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2019:94
05/02/2019 Călin
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
02/02/2018 Călin
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
1 The legal order of the European Union
  1.03 Respective powers and obligations of the European Union and of the Member States
    1.03.03 Obligation of good faith
1 The legal order of the European Union
  1.05 EU law and national law
    1.05.02 Implementation of EU law within the national legal system
      1.05.02.011
05 null
  05.02 null
    05.02.02


Citations of case-law or legislation

References in grounds of judgment

Operative part

Information not available

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 01/12/2017

Date of the Opinion

  • 05/02/2019

Date of the hearing

Information not available

Date of delivery

11/09/2019


References

Publication in the Official Journal

Judgment: OJ C 383 from 11.11.2019, p.11

Application: OJ C 63 from 19.02.2018, p.8

Name of the parties

Călin

Notes on Academic Writings

  1. Turmo, Araceli: Immutabilité des actes juridictionnels et droit de l’Union européenne : poursuite de l’exploration des mécanismes nationaux de révision et de réexamen par la Cour de justice (CJUE, 29 juillet 2019, Hochtief Solutions AG Magyarországi Fióktelepe, C-620/17, EU:C:2019:630 et CJUE, 11 septembre 2019, Oana Mădălina Călin contre Direcţia Regională a Finanţelor Publice Ploieşti, C-676/17, EU:C:2019:700), Revue des affaires européennes 2019, n. 3, p. 639-653 (FR)
  2. Coutron, Laurent: Cour de justice, 4e ch., 11 septembre 2019, Călin, aff. C-676/17, ECLI:EU:C:2019:700, Jurisprudence de la CJUE 2019. Décisions et commentaires 2019, p. 326-328 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Curtea de Apel Ploieşti - Romania

Subject-matter

  • Principles, objectives and tasks of the Treaties
  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

quatrième chambre (Cour)

Judge-Rapporteur

Jürimäe

Advocate General

Bobek

Language(s) of the Case

  • Romanian

Language(s) of the Opinion

  • English