Reports of Cases

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

Subject-matter

Reference for a preliminary ruling – Tribunalul Sibiu – Interpretation of the principles of equivalence, effectiveness and proportionality, and of Article 6 TEU and Article 17 of the Charter of Fundamental Rights of the European Union – Whether it is permissible for national legislation to restrict the amount which may be obtained by way of compensation for damage suffered by individuals as a result of the breach of EU law by a Member State – Reimbursement of statutory interest relating to a tax refund

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Charter of Fundamental Rights of the EU (2007), Article 17 : paragraph 15
• TEU, Article 6 : paragraph 15
• Court of Justice - Judgment C -397/98 : paragraph 21
• Court of Justice - Judgment C -446/04 : paragraph 21
• Court of Justice - Judgment C -524/04 : paragraph 19
• Court of Justice - Judgment C -398/09 : paragraph 20
• Court of Justice - Judgment C -402/09 : paragraph 18
• Court of Justice - Judgment C -113/10 : paragraphs 21, 22
• Court of Justice - Judgment C -591/10 : paragraphs 20 - 23, 26
• Court of Justice - Opinion C -565/11 : paragraph 19

Operative part

Information not available

Opinion

• Charter of Fundamental Rights of the EU (2007), Article 17 : point 12
  
• TFEU, Article 6 : point 12
  
• TFEU, Article 110 : points 20, 31, 33, 35
  
• Court of Justice - Judgment C -17/81 : point 20
  
• Court of Justice - Judgment C -6/90 : point 32
  
• Court of Justice - Judgment C -46/93 : point 32
  
• Court of Justice - Judgment C -178/94 : point 32
  
• Court of Justice - Judgment C -279/96 : point 24
  
• Court of Justice - Judgment C -397/98 : points 19, 22, 26 - 28, 32
  
• Court of Justice - Judgment C -295/04 : point 32
  
• Court of Justice - Judgment C -446/04 : points 19, 22, 28
  
• Court of Justice - Judgment C -470/04 : point 24
  
• Court of Justice - Judgment C -524/04 : points 19, 26
  
• Court of Justice - Judgment C -398/09 : point 21
  
• Court of Justice - Opinion C -591/10 : point 29
  
• Court of Justice - Judgment C -591/10 : points 21, 28, 29
  

Dates

Date of the lodging of the application initiating proceedings

• 10/11/2011

Date of the Opinion

• 13/12/2012

Date of the hearing

Information not available

Date of delivery

18/04/2013

References

Publication in the Official Journal

Application: OJ C 25 from 28.01.2012, p.34

Judgment: OJ C 164 from 08.06.2013, p.5

Name of the parties

Irimie

Notes on Academic Writings

1. Gazin, Fabienne: Répétition de l'indu, Europe 2013 Juin Comm. nº 253 p.14 (FR)
2. Van Eijsden, Arjo: Irimie. Repayment of taxes levied in breach of European Union law. Calculation of interest, Highlights & Insights on European Taxation 2013 nº 7 p.12-14 (EN)
3. Gazin, Fabienne: L'étendue du versement des sommes dues par les États en violation du droit de l'Union européenne: le beurre et l'argent du beurre au service de l'efficacité du droit, Revue du marché commun et de l'Union européenne 2013 p.475-480 (FR)
4. A., I.: European Taxation 2013 p.EU-38-EU-39 (EN)
5. Skubic, Zoran: (Ne)zakonitost obračuna zamudnih obresti terjatev, nastalih zaradi kršitev prava EU, Pravna praksa 2013 nº 18 p.26 (SL)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Tribunalul Sibiu (Tribunal de grande instance de Sibiu) - Romania

Subject-matter

• Principles of Union law
  
• Fundamental rights
  
• Taxation
  

Provisions of national law referred to

Ordonanţa Guvernului nr. 92/2003 privind Codul de procedură fiscală, art. 70 et 124

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Troisième chambre (Cour)

Judge-Rapporteur

Ilešič

Advocate General

Wathelet

Language(s) of the Case

• Romanian
  

Language(s) of the Opinion

• French