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Judgment of the Court (Fourth Chamber)11 September 2019note(Reference for a preliminary ruling — Principles of EU law — Procedural autonomy — Principles of equivalence and effectiveness — Principle of legal certainty — Res judicata — Recovery of taxes levied by a Member State in breach of EU law — Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law — Request for revision of such a decision — Time limit for submitting that request)In Case C‑676/17,REQUEST for a preliminary ruling under Article 267 TFEU from the Curtea de Apel Ploieşti (Court of Appeal, Ploieşti, Romania), made by decision of 5 October 2017, received at the Court on 1 December 2017, in the proceedingsOana Mădălina CălinvDirecţia Regională a Finanţelor Publice Ploieşti — Administraţia Judeţeană a Finanţelor Publice Dâmboviţa,Statul Român — Ministerul Finanţelor Publice,Administraţia Fondului pentru Mediu,THE COURT (Fourth Chamber),composed of M. Vilaras, President of the Chamber, K. Jürimäe (Rapporteur), D. Šváby, S. Rodin and N. Piçarra, Judges,Advocate General: M. Bobek,Registrar: R. Șereș, Administrator,having regard to the written procedure and further to the hearing on 28 November 2018,after considering the observations submitted on behalf of:– the Romanian Government, initially by R.‑H. Radu, C.‑M. Florescu and R.I. Haţieganu, acting as Agents, and subsequently by C.‑R. Canțăr, C.‑M. Florescu and R.I. Haţieganu, acting as Agents,– the European Commission, by A. Armenia and C. Perrin, acting as Agents,after hearing the Opinion of the Advocate General at the sitting on 5 February 2019,gives the following
Judgment
Legal context
The dispute in the main proceedings and the question referred for a preliminary ruling
Consideration of the question referred
The principle of equivalence
The principle of effectiveness
Costs
Operative part
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