Judgment_paragraph 38 · Ilie Nicolae Nicula v Administraţia Finanţelor Publice a Municipiului Sibiu and Administraţia Fondului pentru Mediu (C-331/13)

38In those circumstances, it is clear that a system of repayment such as that at issue in the main proceedings does not make it possible for individuals effectively to exercise their right under EU law to seek repayment of a tax levied in breach of EU law.