Case C‑500/16
Caterpillar Financial Services sp. z o.o.
v
Dyrektor Izby Skarbowej w Warszawie
(Request for a preliminary ruling from the Naczelny Sąd Administracyjny)
(Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 135 (1) (a) — Exemptions — Taxes levied in breach of EU law — Obstacles to the refund of an overpayment of VAT — Article 4 (3) TEU — Principles of equivalence, effectiveness and sincere cooperation — Rights conferred on individuals — Expiry of the limitation period for the tax liability — Effects of a judgment of the Court — Principle of legal certainty)
Summary — Judgment of the Court (Second Chamber), 20 December 2017
EU law — Direct effect — National taxes incompatible with EU law — Repayment — Procedures — Application of national law — Conditions — Respect for the principles of equivalence and effectiveness — Tax declared not payable by a judgment of the Court delivered after the expiry of the limitation period for claims for repayment — Application of that period — Lawfulness
(Art. 4(3) TEU)
The principles of equivalence and effectiveness, read in the light of Article 4 (3) TEU, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which allows a request for a refund of an overpayment of value added tax (VAT) to be refused where that request was submitted by the taxable person after the expiry of the five-year limitation period, although it follows from a judgment of the Court, delivered after the expiry of that period, that the payment of the VAT which is the subject of that request for a refund was not payable.
(see para. 52, operative part)