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 tax – Non-compliance with European Union law – Principle of effectiveness
Citations:
[2013] EUECJ C-565/11, C-565/11, [2013] STC 1321, [2013] EUECJ C-565/11, EU:C:2013:250, [2013] BVC 174, ECLI:EU:C:2013:250, [2013] STI 1712
Links:
Jurisdiction:
European
Citing:
Opinion – 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, . .
Cited by:
Cited – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 04 October 2022; Ref: scu.646127