Asunto C-200/14: Sentencia del Tribunal de Justicia (Sala Segunda) de 30 de junio de 2016 (petición de decisión prejudicial planteada por el Tribunalul Sibiu — Rumanía) — Silvia Georgiana Câmpean/Administrația Finanțelor Publice a Municipiului Mediaș, actualmente Serviciul Fiscal Municipal Mediaș, Administrația Fondului pentru Mediu (Procedimiento prejudicial — Principio de cooperación leal — Principios de equivalencia y de efectividad — Normativa nacional que establece las reglas de restitución, con intereses, de los impuestos indebidamente recaudados — Ejecución de las resoluciones judiciales que versan sobre tales derechos de restitución conferidos por el ordenamiento jurídico de la Unión — Restitución fraccionada en cinco años — Restitución supeditada a la existencia de fondos recaudados en concepto de un impuesto — Imposibilidad de...
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
12.9.2016 ES Diario Oficial de la Unión Europea C 335/3
Lengua de procedimiento: rumano
Tribunalul Sibiu
Demandante: Silvia Georgiana Câmpean
Demandadas: Administrația Finanțelor Publice a Municipiului Mediaș, actualmente Serviciul Fiscal Municipal Mediaș, Administrația Fondului pentru Mediu
El principio de cooperación leal debe interpretarse en el sentido de que se opone a que un Estado miembro adopte disposiciones que supediten la restitución de un tributo, que una sentencia del Tribunal de Justicia haya declarado contrario al Derecho de la Unión o cuya incompatibilidad con dicho Derecho se deduzca de dicha sentencia, a requisitos específicamente referidos a dicho tributo que sean menos favorables que los que, a falta de éstos, se aplicarían a la restitución del mencionado tributo, circunstancia que en el caso de autos incumbe verificar al tribunal remitente.
El principio de equivalencia debe interpretarse en el sentido de que se opone a que un Estado miembro establezca una regulación procesal para las solicitudes de restitución de un impuesto basadas en una violación del Derecho de la Unión menos favorable que la aplicable a los recursos similares fundados en una violación del Derecho interno. Incumbe al tribunal remitente proceder a las comprobaciones necesarias para garantizar el respeto de dicho principio por lo que respecta a la normativa aplicable...
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