Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61986J0104
Název:
Title: 		JUDGMENT OF THE COURT OF 24 MARCH 1988. COMMISSION OF THE EUROPEAN COMMUNITIES V REPUBLIC OF ITALY. NATIONAL TAXES INCOMPATIBLE WITH COMMUNITY LAW - RECOVERY OF UNDUE PAYMENT - PROOF THAT TAXES HAVE NOT BEEN PASSED ON IN THE PRICE OF GOODS - PARTIAL DISCONTINUATION AFTER THE TERMINATION OF THE ORAL PROCEDURE. CASE 104/86.
Publikace:
Publication:		REPORTS OF CASES 1988 PAGES 1799
Předmět (klíčová slova):
Keywords		FREE MOVEMENT OF GOODS;CUSTOMS UNION;CHARGES HAVING AN EQUIVALENT EFFECT;COMMON CUSTOMS TARIFF;TAXATION;
Související předpisy:
Corresponding acts:		157E005;157E009;157E095
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. IN THE ABSENCE OF COMMUNITY RULES CONCERNING THE REFUNDING OF NATIONAL CHARGES WHICH HAVE BEEN LEVIED IN BREACH OF COMMUNITY LAW, IT IS FOR THE MEMBER STATES TO ENSURE THE REPAYMENT OF SUCH CHARGES IN ACCORDANCE WITH THE PROVISIONS OF THEIR INTERNAL LAW. FURTHERMORE, COMMUNITY LAW DOES NOT REQUIRE AN ORDER FOR THE RECOVERY OF CHARGES IMPROPERLY MADE TO BE GRANTED IN CONDITIONS WHICH WOULD INVOLVE AN UNJUST ENRICHMENT OF THOSE ENTITLED. THUS IT DOES NOT PREVENT THE FACT THAT THE BURDEN OF SUCH CHARGES MAY HAVE BEEN PASSED ON TO THE TRADERS OR TO CONSUMERS FROM BEING TAKEN INTO CONSIDERATION. HOWEVER, ANY REQUIREMENT OF PROOF WHICH HAS THE EFFECT OF MAKING IT VIRTUALLY IMPOSSIBLE OR EXCESSIVELY DIFFICULT TO SECURE THE REPAYMENT OF CHARGES LEVIED CONTRARY TO COMMUNITY LAW IS INCOMPATIBLE WITH COMMUNITY LAW. THIS IS PARTICULARLY SO IN THE CASE OF PRESUMPTIONS OR RULES OF EVIDENCE INTENDED TO PLACE ON THE TAXPAYER THE BURDEN OF ESTABLISHING THAT THE CHARGES UNDULY PAID HAVE NOT BEEN PASSED ON TO OTHER PERSONS O
R OF SPECIAL LIMITATIONS CONCERNING THE FORM OF THE EVIDENCE TO BE ADDUCED, SUCH AS THE EXCLUSION OF ANY KIND OF EVIDENCE OTHER THAN DOCUMENTARY EVIDENCE.

2. THE PRIMACY AND DIRECT EFFECT OF THE PROVISIONS OF COMMUNITY LAW - AS RECOGNIZED BY THE COURTS OF A MEMBER STATE - DO NOT RELEASE THE MEMBER STATE IN QUESTION FROM ITS OBLIGATION TO REMOVE FROM ITS DOMESTIC LEGAL ORDER ANY PROVISIONS INCOMPATIBLE WITH COMMUNITY LAW, SINCE THE MAINTENANCE OF SUCH PROVISIONS GIVES RISE TO AN AMBIGUOUS STATE OF AFFAIRS IN SO FAR AS IT LEAVES PERSONS CONCERNED IN A STATE OF UNCERTAINTY AS TO THE POSSIBILITIES AVAILABLE TO THEM OF RELYING ON COMMUNITY LAW.

Plný text judikátu (Entire text of the Judgment):