Of import VAT, customs duties and dual preliminarity: Order no. 18284/2024 of the Civil United Sections of the Italian Supreme Court

If the JP ruling were a book, it would be a thriller: not only the reader may be surprised by its outcome and by the arguments developed by the CJEU to support it, but it also contains a genuine “plot twist”, as until the end one is led to believe that the CJEU would have decided in the opposite way. While in previous cases it has constantly sought to enhance the effet utile of the EU regime on air quality, here the CJEU decided that individuals cannot claim compensation for damages suffered due to Member States’ infringements of that regime. By holding that Directive 2008/50/EC cannot confer rights to individuals because it pursues a general objective, the ruling seems inconsistent not only with the case law in this field, but also with several profiles that characterize the EU legal order from a broader perspective, such as the relation between direct effect and Member States’ liability. In addition to undermining the argument that EU law may recognize a substantive right to clean air, the ruling reduces the deterrent effect of Directive 2008/50/EC eliminating civil damages from the expected costs of air quality standards violations. The revision of Directive 2008/50/EC is currently under discussion and the Commission’s proposal – drafted before the JP ruling – recognizes the right to damages. The hope is that this point will survive the legislature procedure, reducing the relevance of the JP ruling: however, this is a feeble expectation considered the (need for Council’s approval and the) impact on Member States.