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European Union
Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien (C-147/01)
Judgment
The question referred to the Court
Response of the Court
The principles of equivalence and effe…
—Principle of equivalence
104

Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien (C-147/01)

Judgment of 2 Oct 2003law://eu/cjeu/2001/c-147-01/para_104@2026-11-10

104First of all, the principle of equivalence prohibits a Member State from laying down less favourable procedural rules for claims for repayment of a charge contrary to Community law which are based on Community law than those applicable to similar domestic proceedings.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice
Case: C-147/01 · ECLI:EU:C:2003:533
Decided: 2 Oct 2003
Procedure: Preliminary reference
Applicants: Weber's Wine World Handels-GmbH; Ernestine Rathgeber; Karl Schlosser; Beta-Leasing GmbH
Defendant: Abgabenberufungskommission Wien
Rapporteur: Wathelet
Advocate General: F.G. Jacobs
Bench: 4 judges
C.W.A. Timmermans, A. La Pergola, P. Jann, S. von Bahr
Official: CURIA · EUR-Lex 62001CJ0147

Topics

Other forms of indirect taxation

History · 1 version

2 Oct 2003Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 14: Dragoș Constantin Târșia v Statul român and Serviciul Public Comunitar Regim Permise de Conducere si Inmatriculare a Autovehiculelor (C-69/14)2 provisions; Chaudfontaine Loisirs SA v État belge (SPF Finances) (C-73/23); Casino de Spa SA and Others v État belge (SPF Finances) (C-741/22); Silvia Georgiana Câmpean v Serviciul Fiscal Municipal Mediaș, anciennement Administrația Finanțelor Publice a Municipiului Mediaș and Administrația Fondului pentru Mediu (C-200/14); Silvia Ciup v Administrația Județeană a Finanțelor Publice (AJFP) Timiș - Direcția Generală Regională a Finanțelor Publice (DGRFP) Timișoara (C-288/14); Ryanair Ltd v European Commission (T-500/12); (publication by extracts) Aer Lingus Ltd v European Commission (T-473/12); Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-191/12)2 provisions; Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs (C-591/10)2 provisions; Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09)2 provisions; Lady & Kid A/S and Others v Skatteministeriet (C-398/09); Marks & Spencer plc v Commissioners of Customs & Excise (C-309/06); MyTravel plc v Commissioners of Customs & Excise (C-291/03)2 provisions; Commission of the European Communities v Italian Republic (C-129/00)2 provisions
Cites 13: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Evangelischer Krankenhausverein Wien v Abgabenberufungskommission Wien and Wein & Co. HandelsgesmbH v Oberösterreichische Landesregierung (C-437/97); Amministrazione delle Finanze dello Stato v SpA San Giorgio (199/82); Metallgesellschaft Ltd and Others, Hoechst AG and Hoechst (UK) Ltd v Commissioners of Inland Revenue and HM Attorney General (C-397/98, C-410/98); Edilizia Industriale Siderurgica Srl (Edis) v Ministero delle Finanze (C-231/96); Kapniki Michaïlidis AE v Idryma Koinonikon Asfaliseon (IKA) (C-441/98, C-442/98); Dilexport Srl v Amministrazione delle Finanze dello Stato (C-343/96); Société Comateb, Société Panigua, Société Edouard et fils, Société de distribution de vins et liqueurs, Etablissements André Haan, Société Diffusion générale de quincaillerie, Société Diffusion générale, Société Cama Renault, Scp Ovide et Dorville, Société Ducros Guadeloupe, Société Comptoir commercial Caraïbes, Société Giafa, Société LVS, Société Catherine et Jean-Claude Tabar Nouval, Société L'Heure et L'Or, Société Général bazar bricolage, Société Grain d'or, Société Cash Service, Etablissements Efira, Société Farandole, Société Carat, Société Rio, Société guadeloupéenne de distribution moderne (SGDM), Martinique automobiles SA, Socovi SARL, Etablissements Gabriel Vangour et Cie SARL, Simat Guadeloupe SARL v Directeur général des douanes et droits indirects (C-192/95, C-193/95, C-194/95, C-195/95, C-196/95, C-197/95, C-198/95, C-199/95, C-200/95, C-201/95, C-202/95, C-203/95, C-204/95, C-205/95, C-206/95, C-207/95, C-208/95, C-209/95, C-210/95, C-211/95, C-212/95, C-213/95, C-214/95, C-215/95, C-216/95, C-217/95, C-218/95); Grundig Italiana SpA v Ministero delle Finanze (C-255/00); C. Deville v Administration des impôts (240/87); Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; Marks & Spencer plc v Commissioners of Customs & Excise (C-62/00); SA Les Fils de Jules Bianco and J. Girard Fils SA v Directeur Général des douanes et droits indirects (331/85, 376/85, 378/85)