Right to be paid interest on overpayment of taxes in breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

João Félix Pinto Nogueira, Georg Kofler, Francisco Alfredo García Prats, Werner Haslehner, Eric Kemmeren, Michael Lang, Christiana Hji Panayi, Stella Raventos Calvo, Alexander Rust

Publication: Scientific journalCase note

Abstract

This is an Opinion Statement prepared by the CFE ECJ Task Force on CJEU’s decision of 8 June 2023 in case C 322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu, decided without an Opinion of the AG. At issue was the admissibility of a Polish domestic rule that limited the right to the payment of interest on overpayments of corporate income tax in breach of EU law to the period running the thirtieth day following the publication, in the Official Journal of the European Union, of a ruling of the Court of Justice finding that the collection of a certain tax is incompatible with EU law. The Court of Justice considered that such limitation was not admissible by reference to the principles of sincere cooperation, equivalence, and effectiveness in connection with the EU right of individuals to receive interest when receiving a refund of an amount paid in breach of EU law.
Original languageEnglish
Number of pages12
JournalCFE Tax Advisers Europe
Publication statusPublished - 2023

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