When they fail to implement European legislation or when they have implemented it incorrectly, Member States will not only have the embarrassment of the European Court of Justice establishing an infringement of the EC Treaty, but they will also have to repay to the taxable persons what has been collected illegally. Under certain conditions, Member States may even become liable to pay damages. In order to get what is rightfully theirs, taxable persons are dependent on national courts and national rules of procedure. The authors review the various aspects and consequences of infringements of European legislation.