CRITICAL REFLECTIONS ON THE APPLICATION OF SOME CONSTITUTIONAL AND EUROPEAN UNION'S RULES IN THE GOVERNMENT EMERGENCY ORDER NO. 52/2017 ON THE REFUND OF THE SPECIAL TAX FOR CARS AND MOTOR VEHICLES
CRITICAL REFLECTIONS ON THE APPLICATION OF SOME CONSTITUTIONAL AND EUROPEAN UNION'S RULES IN THE GOVERNMENT EMERGENCY ORDER NO. 52/2017 ON THE REFUND OF THE SPECIAL TAX FOR CARS AND MOTOR VEHICLES

Summary/Abstract: Considering the case-law of the Romanian Constitutional Court and the Court of Justice of the European Union, in this study we analyze the Government Emergency Order no.52/2017, regarding the mechanism of restitution of taxes to the creditors mentioned by Art. 3 para.(1) who applied for a refund before 1 September 20181. The article is interesting to the society, given that the Romanian state is required to repay taxes levied in breach of European Union law and, according to the explanatory memorandum of Law no. 258/2018 for the approval of the Order, there are over 180000 national applications for refund and judgments, not paid or partially paid.

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