Environmental stamp refund. Domestic rule in conflict with supranational rule. Non-application

CONTENCIOS ADMINISTRATIV ŞI FISCAL

Abstract

The tax was paid on 25 August 2014, the limitation period provided for by common law expired at the end of 2019, so that by setting a shorter deadline than this, namely 31 August 2018, the principle of equivalence was infringed, the applicant not being able to benefit from the 5-year period, which was indirectly reduced by GEO No 52/2017, with the consequence of losing the possibility of receiving the refund of a domestic tax, incompatible with European law.