15. Hotărâre judecătorească prin care s-a stabilit obligația de restituire a taxei de poluare și a dobânzii în condițiile art. 117 C. pr. fisc. Intervenirea hotărârii în cauza Irimia c. României. Consecințe
15. Court order under which the obligation of returning the pollution tax and the interest according to art. 117 of the tax procedure Code was decided. The enforcement of the judgement in the case of Irimia v. Romania. Consequences

Summary/Abstract: The enforcement of a judgement delivered by the European Court of Justice after a court order remains final, does not require the obligation of the courts to eliminate, ex officio, the res judicata of the respective court order, as long as the concerned party did not appeal to the extraordinary remedies at law allowing the change of the court order passed by breaching the Community law.

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