Amministrazione delle finanze dello Stato v Denkavit italiana Srl.

• Jurisdiction: European Union
• Court: Court of Justice (European Union)
• Writing for the Court: Mertens de Wilmars
• ECLI: ECLI:EU:C:1980:100
• Docket Number: 61/79
• Date: 27 March 1980
• Procedure Type: Reference for a preliminary ruling

Avis juridique important

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61979J0061

Judgment of the Court of 27 March 1980. - Amministrazione delle finanze dello Stato v Denkavit italiana Srl. - Reference for a preliminary ruling: Tribunale civile e penale di Milano - Italy. - Publich health inspection charges - repayment of sums paid but not owed. - Case 61/79.

European Court reports 1980 Page 01205
Greek special edition Page 00605
Swedish special edition Page 00149
Finnish special edition Page 00149
Spanish special edition Page 00399

Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part

Keywords

1 . FREE MOVEMENT OF GOODS - CUSTOMS DUTIES - CHARGES HAVING AN EQUIVALENT EFFECT - PROHIBITION - DIRECT EFFECT - CONSEQUENCES

( EEC TREATY , ART . 13 ( 2 ))

2 . REFERENCES FOR A PRELIMINARY RULING - INTERPRETATION - EFFECTS IN TIME OF INTERPRETATIVE JUDGMENTS - RETROACTIVE EFFECT - LIMITS - LEGAL CERTAINTY

( EEC TREATY , ART . 177 )

3 . COMMUNITY LAW - DIRECT EFFECT - INDIVIDUAL RIGHTS - PROTECTION BY NATIONAL COURTS - PRINCIPLE OF CO-OPERATION

( EEC TREATY , ART . 5 )

4 . COMMUNITY LAW - DIRECT EFFECT - NATIONAL CHARGES INCOMPATIBLE WITH COMMUNITY LAW - CONDITIONS FOR RECOVERY - APPLICATION OF NATIONAL LAW - CONDITIONS - TAKING INTO ACCOUNT POSSIBLE PASSING ON OF CHARGE - PERMISSIBILITY

5 . AIDS GRANTED BY STATES - CONCEPT - REPAYMENT OF CHARGES UNDULY LEVIED - EXCLUSION

( EEC TREATY , ART . 92 ( 1 ))

Summary

1 . ARTICLE 13 ( 2 ) OF THE EEC TREATY COMPRISES A CLEAR AND PRECISE PROHIBITION , AS FROM THE END OF THE TRANSITIONAL PERIOD AT THE LATEST , IN OTHER WORDS AS FROM 1 JANUARY 1970 , AND FOR ALL CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES , ON THE COLLECTING OF THE SAID CHARGES , WHICH PROHIBITION LENDS ITSELF , BY ITS VERY NATURE , TO PRODUCING DIRECT EFFECTS IN THE LEGAL RELATIONS BETWEEN MEMBER STATES AND THEIR SUBJECTS .

THESE EFFECTS IMPLY THAT , FROM THE END OF THE TRANSITIONAL PERIOD , APPLICATIONS DIRECTED AGAINST NATIONAL CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES OR CLAIMS FOR REPAYMENT OF SUCH CHARGES MAY , ACCORDING TO THE CIRCUMSTANCES , BE BROUGHT BEFORE THE AUTHORITIES AND COURTS OF THE MEMBER STATES , EVEN IN RESPECT OF THE PERIOD BEFORE THAT CLASSIFICATION OF THOSE CHARGES FOLLOWS FROM AN INTERPRETATION GIVEN BY THE COURT OF JUSTICE UNDER ARTICLE 177 OF THE TREATY .

2 . THE INTERPRETATION WHICH , IN THE EXERCISE OF THE JURISDICTION CONFERRED UPON IT BY ARTICLE 177 , THE COURT OF JUSTICE GIVES TO A RULE OF COMMUNITY LAW CLARIFIES AND DEFINES WHERE NECESSARY THE MEANING AND SCOPE OF THAT RULE AS IT MUST BE OR OUGHT TO HAVE BEEN UNDERSTOOD AND APPLIED FROM THE TIME OF ITS COMING INTO FORCE . IT FOLLOWS THAT THE RULE AS THUS INTERPRETED MAY , AND MUST , BE APPLIED BY THE COURTS EVEN TO LEGAL RELATIONSHIPS ARISING AND ESTABLISHED BEFORE THE JUDGMENT RULING ON THE REQUEST FOR INTERPRETATION , PROVIDED THAT IN OTHER RESPECTS THE CONDITIONS ENABLING AN ACTION RELATING TO THE APPLICATION OF THAT RULE TO BE BROUGHT BEFORE THE COURTS HAVING JURISDICTION ARE SATISFIED .

IT IS ONLY EXCEPTIONALLY THAT THE COURT MAY , IN APPLICATION OF THE GENERAL PRINCIPLE OF LEGAL CERTAINTY INHERENT IN THE COMMUNITY LEGAL ORDER AND IN TAKING ACCOUNT OF THE SERIOUS EFFECTS WHICH ITS JUDGMENT MIGHT HAVE , AS REGARDS THE PAST , ON LEGAL RELATIONSHIPS ESTABLISHED IN GOOD FAITH , BE MOVED TO RESTRICT FOR ANY PERSON CONCERNED THE OPPORTUNITY OF RELYING UPON THE PROVISION AS THUS INTERPRETED WITH A VIEW TO CALLING IN QUESTION THOSE LEGAL RELATIONSHIPS .

3 . APPLYING THE PRINCIPLE OF CO-OPERATION LAID DOWN IN ARTICLE 5 OF THE EEC TREATY , IT IS THE COURTS OF THE MEMBER STATES WHICH ARE ENTRUSTED WITH ENSURING THE LEGAL PROTECTION WHICH SUBJECTS DERIVE FROM THE DIRECT EFFECT OF THE PROVISIONS OF COMMUNITY LAW .

4 . IN THE ABSENCE OF COMMUNITY RULES CONCERNING THE CONTESTING OR THE RECOVERY OF NATIONAL CHARGES WHICH HAVE BEEN UNLAWFULLY DEMANDED OR WRONGFULLY LEVIED , IT IS FOR THE DOMESTIC LEGAL SYSTEM OF EACH MEMBER STATE TO LAY DOWN THE CONDITIONS IN WHICH TAXPAYERS MAY CONTEST THAT TAXATION OR CLAIM REPAYMENT THEREOF , PROVIDED THAT THOSE CONDITIONS ARE NO LESS FAVOURABLE THAN THE CONDITIONS RELATING TO SIMILAR APPLICATIONS OF A DOMESTIC NATURE AND THAT THEY DO NOT MAKE IT IMPOSSIBLE IN PRACTICE TO EXERCISE THE RIGHTS CONFERRED BY THE COMMUNITY LEGAL ORDER .

HOWEVER , COMMUNITY LAW DOES NOT REQUIRE AN ORDER FOR THE RECOVERY OF CHARGES IMPROPERLY LEVIED TO BE GRANTED IN CONDITIONS SUCH AS WOULD INVOLVE AN UNJUSTIFIED ENRICHMENT OF THOSE ENTITLED . THERE IS THEREFORE NOTHING , FROM THE POINT OF VIEW OF COMMUNITY LAW , TO PREVENT NATIONAL COURTS FROM TAKING ACCOUNT IN ACCORDANCE WITH THEIR NATIONAL LAW OF THE FACT THAT IT HAS BEEN POSSIBLE FOR CHARGES UNDULY LEVIED TO BE INCORPORATED IN THE PRICES OF THE UNDERTAKING LIABLE FOR THE CHARGE AND TO BE PASSED ON TO THE PURCHASERS .

5 . THE DUTY OF THE AUTHORITIES OF A MEMBER STATE TO REPAY TO TAXPAYERS WHO APPLY FOR SUCH REPAYMENT , IN ACCORDANCE WITH NATIONAL LAW , CHARGES OR DUES WHICH WERE NOT PAYABLE BECAUSE THEY WERE INCOMPATIBLE WITH COMMUNITY LAW DOES NOT CONSTITUTE AN AID WITHIN THE MEANING OF ARTICLE 92 OF THE EEC TREATY .

Parties

IN CASE 61/79

REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE TRIBUNALE CIVILE E PENALE , MILAN , FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN

AMMINISTRAZIONE DELLE FINANZE DELLO STATO

AND

DENKAVIT ITALIANA S.R.L .

Subject of the case

ON THE INTERPRETATION OF ARTICLES 13 ( 2 ) AND 92 OF THE EEC TREATY WITH REGARD TO THE REPAYMENT OF SUMS LEVIED BY WAY OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ,

Grounds

1 BY ORDER OF 1 MARCH 1979 , WHICH WAS RECEIVED AT THE COURT REGISTRY ON 13 APRIL 1979 , THE TRIBUNALE CIVILE E PENALE , MILAN , REFERRED TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY TWO QUESTIONS ON THE INTERPRETATION OF ARTICLES 13 ( 2 ) AND 92 OF THE EEC TREATY IN RELATION TO THE RIGHT FOR TAXPAYERS TO OBTAIN A REFUND OF NATIONAL CHARGES INCOMPATIBLE WITH COMMUNITY LAW WHICH THEY HAVE PREVIOUSLY PAID .

2 THESE QUESTIONS ARE WORDED AS FOLLOWS :

' ' ( A ) IS THE REPAYMENT OF SUMS LEVIED BY WAY OF CUSTOMS CHARGES ( IN THE CASE IN POINT , PUBLIC HEALTH INSPECTION CHARGES ) PRIOR TO THEIR CLASSIFICATION BY THE COMMUNITY INSTITUTIONS AS CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES , THE BURDEN OF WHICH HAS ALREADY BEEN PASSED ON IN TURN TO THE PURCHASERS OF THE IMPORTED PRODUCTS , COMPATIBLE WITH THE COMMUNITY RULES , AND IN PARTICULAR WITH THE BASIC INTENTION OF ARTICLES 13 ( 2 ) AND 92 OF THE EEC TREATY?

( B)ARE THE COMMUNITY RULES AND IN PARTICULAR ARTICLES 13 ( 2 ) AND 92 OF THE EEC TREATY OPPOSED TO THE CREATION , BY THE PROHIBITION AND ABOLITION OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES , OF A RIGHT IN FAVOUR OF INDIVIDUALS TO REQUEST REPAYMENT OF...