Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 06/30/2016

Subject: The Court affirmed that Article 47 of the Charter of Fundamental Rights of the European Union and the principles of equivalence and effectiveness preclude legislation which exempts legal persons governed by public law from judicial stamping fees when they lodge an objection to the enforcement of a judicial decision relating to the repayment of taxes levied in breach of EU law and exempts those persons from the obligation to lodge a security at the time of bringing an application for a stay of such enforcement proceedings, while the applications submitted by legal and natural persons governed by private law in the context of such procedures remain, in principle, subject to court costs

Parties: Toma

Classification: Justice - Art. 47 Justice: remedy

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