Asunto C-205/15: Sentencia del Tribunal de Justicia (Sala Segunda) de 30 de junio de 2016 (petición de decisión prejudicial planteada por la Judecătoria Sibiu — Rumanía) — Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP)/Vasile Toma, Biroul Executorului Judecătoresc Horațiu-Vasile Cruduleci (Procedimiento prejudicial — Carta de los Derechos Fundamentales de la Unión Europea — Artículo 47 — Derecho de acceso a un tribunal — Principio de igualdad de armas — Principios de equivalencia y de efectividad — Procedimiento de ejecución forzosa de una resolución judicial que ordena la restitución de un impuesto recaudado en contra de lo dispuesto por el Derecho de la Unión — Exención de las autoridades públicas de determinadas tasas judiciales — Competencia del Tribunal de Justicia)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
12.9.2016 ES Diario Oficial de la Unión Europea C 335/19
Lengua de procedimiento: rumano
Judecătoria Sibiu
Demandante: Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP)
Demandadas: Vasile Toma, Biroul Executorului Judecătoresc Horațiu-Vasile Cruduleci
El artículo 47 de la Carta de los Derechos Fundamentales de la Unión Europea así como los principios de equivalencia y de efectividad deben interpretarse en el sentido de que no se oponen a una normativa como la controvertida en el litigio principal, que exime a las personas jurídicas de Derecho público del pago de tasas judiciales de timbre cuando formulan oposición a la ejecución forzosa de una resolución judicial que versa sobre la restitución de impuestos recaudados en contra de lo dispuesto por el Derecho de la Unión y las exime de la obligación de constituir...
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