Asunto C-288/14: Sentencia del Tribunal de Justicia (Sala Segunda) de 30 de junio de 2016 (petición de decisión prejudicial planteada por el Tribunalul Timiș — Rumanía) — Silvia Ciup/Administrația Județeană a Finanțelor Publice (AJFP) Timiș — Direcția Generală Regională a Finanțelor Publice (DGRFP) Timișoara (Procedimiento prejudicial — Principio de cooperación leal — Principios de equivalencia y eficacia — Normativa nacional que establece los procedimientos para el reembolso de los impuestos percibidos indebidamente junto con intereses — Ejecución de las resoluciones judiciales relativas a esos derechos de reembolso basados en el ordenamiento jurídico de la Unión — Reembolso escalonado durante cinco años — Supeditación del reembolso a la existencia de fondos percibidos por un impuesto — Imposibilidad de ejecución forzosa)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
12.9.2016 ES Diario Oficial de la Unión Europea C 335/4
Lengua de procedimiento: rumano
Tribunalul Timiș
Recurrente: Silvia Ciup
Recurrida: Administrația Județeană a Finanțelor Publice (AJFP) Timiș — Direcția Generală Regională a Finanțelor Publice (DGRFP) Timișoara
1) El principio de cooperación leal debe interpretarse en el sentido de que se opone a que un Estado miembro adopte disposiciones que supediten el reembolso de una imposición, que ha sido declarada contraria al Derecho de la Unión por una sentencia del Tribunal de Justicia o cuya incompatibilidad con ese Derecho resulta de dicha sentencia, a requisitos relativos específicamente a esa imposición y que son menos favorables que los que se aplicarían, sin aquéllos, a ese reembolso, incumbiendo al órgano jurisdiccional remitente del presente asunto comprobar si se respeta dicho principio.
2) El principio de equivalencia debe interpretarse en el sentido de que se opone a que un Estado miembro establezca procedimientos menos favorables para los recursos basados en una infracción del Derecho de la Unión que los aplicables a los recursos similares basados en una infracción del Derecho interno. Incumbe al órgano jurisdiccional remitente llevar a cabo las...
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