BackThe Supreme Court upheld the judgment under appeal: the statute of limitations on the right to request the repayment of undue income from Tax on the Retail Sales of Certain Hydrocarbons (IVMDH) quotes, supported by virtue of legislation that is contrary to European Union law, began on the date of admission.
The right to recover taxes levied in a Member State contrary to the rules of European Union law is the consequence of the rights granted to individuals by the provisions of the European Union. The State is therefore obliged to repay the taxes thus collected.
European Union law does not regulate the procedures for giving effect to refoulement.
It is for each Member State of the European Union to lay down the conditions under which such applications may be claimed, while respecting the principles of equivalence and effectiveness. Compensation for damage caused by a Member State as a result of an infringement of Union law “cannot be subordinated, without infringing the principle of effectiveness, where a judgment of the Court of Justice has been delivered in advance finding that the Member State concerned has failed to fulfil its obligations under Union law or that the act or omission giving rise to the failure to act or act giving rise to the failure to act of the damage”.
It is impossible to censure the judgment under appeal because it did not set the beginning of the four-year limitation period at the time when the ruling of the Court of Justice of the European Union was issued on February 27th, 2014. The same applies to the limitation period for the right to request the return of an undue income, belonging to IVMDH quotes, under a regulation which is contrary to European Union law.
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