El principio de efectividad garantiza el derecho del consumidor a solicitar la devolución del impuesto soportado indebidamente: STJUE de 11 de abril de 2024, C-316/22

Abstract

This judgment elaborates on the interpretation given by the Court of Justice of the European Union to Article 288 of the Treaty on  the Functioning of the European Union in the case where a national court does not apply, in a dispute between private individuals, a  national rule that establishes an indirect tax contrary to a clear, precise and unconditional provision of a directive that has not been  transposed, or has been incorrectly transposed. The Court of Justice of the European Union also explains the meaning to be given to  the principle of effectiveness when a national rule does not allow the final consumer to apply directly to the Member State for  reimbursement of an additional financial burden which a consumer has unduly borne.