Irimie v Administratia Finantelor Publice Sibiu And Administratia Fondului Pentru Mediu: ECJ 13 Dec 2012

ECJ (Opinion) Repayment of taxes levied by a Member State contrary to European Union law – National legislation limiting the interest payable by the Member State on the repaid tax – Principles of equivalence, effectiveness and proportionality
A Romanian law which provided that interest on unlawfully levied tax, which had to be repaid, ran only from the date of the claim for repayment and not from the date when the tax had been paid.
Held: The temporal limitation on the accrual of interest did not meet the requirements of the court’s ruling in Littlewoods that the calculation of interest should not lead to depriving the taxpayer of adequate compensation for the loss sustained through the undue payment of tax.

Judges:

Wathelet AG

Citations:

C-565/11, [2012] EUECJ C-565/11

Links:

Bailii

Jurisdiction:

European

Cited by:

Opinion – Irimie v Administratia Finantelor Publice Sibiu And Administratia Fondului Pentru Mediu ECJ 18-Apr-2013
Repayment of taxes levied by a Member State in breach of European Union law – National system limiting the interest payable by the Member State on the repaid tax – Interest calculated from the day following the date of the claim for repayment of the . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 04 October 2022; Ref: scu.468779