… Provisional text
JUDGMENT OF THE COURT (Fourth Chamber)
19 December 2024 (*)
(Reference for a preliminary ruling - Second subparagraph of
Article
19(1) TEU - Effective legal protection in the fields covered by EU law - Second paragraph of
Article
47
of the
Charter
of Fundamental Rights of the European Union - Access to an
independent
and
impartial
tribunal - Liability of a Member State for damage caused to individuals by an infringement of EU law - Infringement by a national court adjudicating at …
… 19(1) TEU, Member States are to provide remedies sufficient to ensure effective judicial protection for individuals in the fields covered by EU law, including VAT, which is at issue in the main proceedings.
27 Second, it should be noted that the second paragraph of
Article
47
of the
Charter
, which sets out, inter alia, the fundamental right to an
independent
and
impartial
tribunal, applies to the Member States, in accordance with
Article
51(1) thereof, when they are implementing EU law. …
… It asks whether that legislation satisfies the requirements of the second subparagraph of
Article
19(1) TEU, which enshrines effective judicial protection in the fields covered by EU law, and of the second paragraph of
Article
47
of the
Charter
, concerning the requirement for an
independent
and
impartial
tribunal.
20 The relevant case-law of the European Court of Human Rights (‘the ECtHR’) concerning actions brought against the Republic of Bulgaria does not make it possible to determine definitively …