Right To Be Paid Interest on Overpayment of Taxes in Breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the CJEU Decision of 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)
droit fiscal - droit fiscal européen - taxe indue - intérêts - european tax law - indue tax - reimbursement - interest
Abstract :
[en] In this CFE Opinion Statement, submitted to the EU Institutions on 4 October 2023, the CFE ECJ Task Force comments on the CJEU’s decision of 8 June 2023 in E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22), which addressed a Polish domestic rule limiting the right to the interest on overpayments of corporate income tax in breach of EU law, to the period running from the 30th 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 the tax was incompatible with EU law.
Disciplines :
Tax law
Author, co-author :
Kofler, G.
Garcia Prats, A.
Haslehner, W.
Kemmeren, E.
Lang, M.
Nogueira, J.F. Pinto
HJI Panayi, C.
Raventós-Calvo, S.
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, A.
Language :
English
Title :
Right To Be Paid Interest on Overpayment of Taxes in Breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the CJEU Decision of 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)
Alternative titles :
[fr] Droit d'obtenir des intérêts sur les restitutions d'impôt perçus en violation du droit européen - Commentaire ECJ-TF 3/2023 de l'arrêt de la CJUE du 8 juin 2023 ( E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22))
Original title :
[en] Right To Be Paid Interest on Overpayment of Taxes in Breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the CJEU Decision of 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)
PL: ECJ, 8 June 2023, Case C-322/22, E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu, Case Law IBFD.
PL: ECJ, 10 Apr. 2014, Case C-190/12, Emerging Markets Series of DFA Investment Trust Company v. Dyrektor Izby Skarbowej w Bydgoszczy, Case Law IBFD.
BE: ECJ, 16 Dec. 1960, Case 6/60, Jean-E. Humblet v. Belgian State, sec. I, Case Law IBFD.
DE: Opinion of Advocate General Ćapeta, 13 Jan. 2022, Case C-415/20, Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH v. Hauptzollamt Hamburg, Case Law IBFD.
HU: ECJ, 23 Apr. 2020, Case C-13/18, Sole-Mizo Zrt. v. Nemzeti Adóés Vámhivatal Fellebbviteli Igazgatósága, para. 37, Case Law IBFD.
LU: ECJ, 26 Oct. 1995, Case C-151/94, Commission of the European Communities v. Grand Duchy of Luxembourg, para. 18, Case Law IBFD.
