5. De ce nu trebuie restituit timbrul de mediu? O scurtă incursiune în istoricul taxelor auto din România şi o analiză a consecinţelor hotărârilor Curţii de Justiţie asupra reglementării lor
5. Why shouldn’t the environmental stamp be refunded? A brief overview of the romanian vehicle taxes history and an analysis of Court of Justice decisions on their regulation consequences

Summary/Abstract: After a complete analysis of the evolution of the Romanian regulations and the jurisprudence of the European Court of Justice concerning the vehicle taxes introduced in Romania as of 1 January 2007, the author concludes that the current legislation (the environmental stamp) is essentially different compared to the previous ones (analyzed by the Court so far). This leads to the conclusion that the present legislation is compatible with the existing case law of the ECJ, the effect being the non-reimbursement of the environmental stamp. The author underlines the relevance and importance of European Court of Justice case law allowing a national legal system to refuse repayment of non-due levied taxes under conditions that would result in unjust enrichment of those entitled, case law which has not been considered so far.

• Details
• Contents