*Nicula v Administratia Finantelor Publice a Municipiului Sibiu and another

European Union – Taxation. The present proceedings between Mr Nicula and the Romanian Office of Public Finances and the Romanian Environment Fund Office concerned the refusal of those authorities to grant Mr Nicula's application for the repayment of the motor vehicle pollution tax levied in breach of European Union law. The Court of Justice of the European Union ruled that EU law had to be interpreted as precluding a system of repayment of a tax levied in breach of EU law such as the system at issue in the main proceedings.

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