Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09)

Judgment of 15 Sept 2011

law://eu/cjeu/2009/c-310-09/para_72@2026-11-12

72However, according to established case-law, EU law does not prevent a national legal system from disallowing repayment of charges which have been levied but were not due where to do so would lead to unjust enrichment of the recipients (Case 104/86 Commission v Italy [1988] ECR 1799, paragraph 6; Case C-343/96 Dilexport [1999] ECR I-579, paragraph 47; Joined Cases C-441/98 and C-442/98 Michaïlidis [2000] ECR I-7145, paragraph 31; and Case C-309/06 Marks & Spencer [2008] ECR I-2283, paragraph 41). The protection of the rights so guaranteed by the EU legal order does not therefore require repayment of taxes, charges and duties levied in breach of EU law where it is established that the person required to pay such charges has actually passed them on to other persons (see Comateb and Others, paragraph 21, and Case C-398/09 Lady & Kid and Others [2011] ECR I-7375, paragraph 18).

Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09)

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