CJEU - Recent Developments in Direct Taxation 2021
1. Aufl. 2022
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S. 1721. Introduction
On 28 December 2020, the Court of Justice of the European Union (“CJEU”, “the Court”) issued a decision to terminate and remove from the Registry of the Court, the case C-828/19 SC Panavitrans SRL. This action was based on Article 100 of the Rules of Procedures before the Court, as the request for a preliminary ruling has been withdrawn by the national court which made that request to the Court. The national court withdrew its request following the release by the CJEU of its judgement in a similar case, C-677/19 SC Valoris SRL, which was decided by the Court on 14 October 2020.
The fact that both cases before the CJEU are Romanian cases is not at all a coincidence. The dispute in both proceedings concerned the Romanian procedural rules over a reimbursement of environmental stamp duty for motor vehicles. This Romanian tax was held to be incompatible with European Union (“EU”) law after it had been paid. The two requests for a preliminary ruling submitted at different points in time ( in C-677/19 and in C-828/19) concerned the interpretation of EU law principles of sincere cooperation, equivalence and effectiveness. This paper analyses ...