Timbru de mediu. Revizuire declarată ulterior pronunțării C.J.U.E. în cauza Budișan. Tardivitate. Principiile echivalenței și efectivității
Environmental tax stamp. Revision of the judgement declared after C.J.U.E. decision in the Budisan case. Lateness. Principles of equivalence and effectiveness

Summary/Abstract: The E.U. law does not require a national court to disapply domestic rules of procedure conferring finality on a judgment, even if to do so would make it possible to remedy a domestic situation which is incompatible with EU law. Nevertheless, if the applicable domestic rules of procedure provide the possibility, under certain conditions, for a national court to go back on a decision having the authority of res judicata in order to render the situation compatible with national law, that possibility must prevail if those conditions are met, in accordance with the principles of equivalence and effectiveness, so that the situation at issue is brought back into line with EU law. Having regard to the foregoing preliminary considerations, it must be found that the decision no. 45/2016 of High Court of Cassation and Justice in Romania should be dissaplaied in the present judgement in order to respect the principles of effectiveness and layal cooperation.

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