Analysis: “Losing the general statute of limitations period of tax reimbursements in breach of EU law jeopardizes the EU principle of equivalence – Valoris” by Ricardo García Antón

The case  Valoris (C-677/19) concerns a Romanian company which claimed the reimbursement of certain environmental stamp duty on motor vehicles levied in breach of EU law. Whilst Romanian Order (L’OUG num 52/2017) provided for a strict one year time-limit to lodge of the application for the refund of this environmental stamp duty in breach of EU law, no time-limit was applied for the exercise of the right to reimbursement of sums levied in breach of domestic law. For the latter claims, Romanian law provided only for a general five year statute of limitations.

For the refund of the environmental stamp duty on motor vehicles levied in breach of EU law, the L’OUG num 52/2017 repealed the five year statute of limitations period provide