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

CFE Tax Advisers

12 Pages Posted: 8 Nov 2023

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Law School - Catholic University of Portugal (UCP); University of Cape Town (UCT)

Georg Kofler

Vienna University of Economics and Business - Institute for Austrian and International Tax Law

Francisco Alfredo Garcia Prats

Universitat de València

Werner C. Haslehner

Universite du Luxembourg

Eric Kemmeren

Tilburg Law School; Fiscal Institute Tilburg

Michael Lang

Vienna University of Economics and Business

Christiana HJI Panayi

Queen Mary University of London, School of Law

Stella Raventos-Calvo

Asociación Española de Asesores Fiscales (AEDAF)

Alexander Rust

Independent

Date Written: October 4, 2023

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.

Keywords: Tax Law, European taxation, EU law

Suggested Citation

Pinto Nogueira, João Félix and Kofler, Georg and Garcia Prats, Francisco Alfredo and Haslehner, Werner Christof and Kemmeren, Eric and Lang, Michael and HJI Panayi, Christiana and Raventos-Calvo, Stella and Rust, Alexander, 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 (October 4, 2023). CFE Tax Advisers, Available at SSRN: https://ssrn.com/abstract=4594719

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

Law School - Catholic University of Portugal (UCP) ( email )

Lisboa
Portugal
0650446433 (Phone)
4760-164 (Fax)

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-nogueira

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

Georg Kofler

Vienna University of Economics and Business - Institute for Austrian and International Tax Law ( email )

Welthandelsplatz 1
Building D3
Vienna, VIenna 1020
Austria

Werner Christof Haslehner

Universite du Luxembourg ( email )

Luxembourg

Eric Kemmeren

Tilburg Law School ( email )

Tilburg, 5000 LE
Netherlands

Fiscal Institute Tilburg ( email )

P.O. Box 90153
Tilburg, 5000 LE
Netherlands
+31.13.466.8129/2412 (Phone)
+31.13.466.3073 (Fax)

HOME PAGE: http://www.tilburguniversity.edu/webwijs/show/kemmeren-3.htm

Michael Lang

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, 1020
Austria

Christiana HJI Panayi

Queen Mary University of London, School of Law ( email )

67-69 Lincoln’s Inn Fields
London, WC2A 3JB
United Kingdom

Stella Raventos-Calvo

Asociación Española de Asesores Fiscales (AEDAF) ( email )

Spain

Alexander Rust

Independent

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