Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP (C-107/10)

Judgment of 12 May 2011

law://eu/cjeu/2010/c-107-10/para_29@2026-11-13

29First, while the implementation of the right to a refund of excess VAT provided for in Article 183 of the VAT Directive falls, as a general rule, under the procedural autonomy of the Member States, the fact remains that that autonomy is circumscribed by the principles of equivalence and effectiveness (see, to that effect, Alstom Power Hydro, paragraph 17). Moreover, the Court has consistently held that the principle of the protection of legitimate expectations must be observed by the Member States when they exercise the powers conferred on them by European Union directives (see Case C-62/00 Marks & Spencer [2002] ECR I-6325, paragraph 44 and the case-law cited).

Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP (C-107/10)

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