Judgment_paragraph 40 · Ilie Nicolae Nicula v Administraţia Finanţelor Publice a Municipiului Sibiu and Administraţia Fondului pentru Mediu (C-331/13)

40In the event that the Court finds that EU law precludes a tax such as the environmental stamp duty introduced by OUG No 9/2013, the Romanian Government, in its written observations, has asked the Court to limit the temporal effects of the present judgment.