ECJ (Judgment) Reference for a preliminary ruling – Customs Union and Common Customs Tariff – Reimbursement of import duties – Regulation (EEC) No 2913/92 (Customs Code) – Article 241, first paragraph, first indent – Obligation of a Member State to provide for the payment of default interest even where no action has been brought before the national courts
Citations:
ECLI:EU:C:2017:19, [2017] EUECJ C-365/15, [2017] All ER (D) 55, EU:C:2017:19
Links:
Jurisdiction:
European
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.
Customs and Excise
Updated: 04 October 2022; Ref: scu.573264