H&I 2017/159:Wortmann KG Internationale Schuhproduktionen. Obligation to pay interest when taxes are wrongly levied in breach of EU law. Requirement of a request and what is determined about the interest period are set aside. Court of Justice

H&I 2017/159

Wortmann KG Internationale Schuhproduktionen. Obligation to pay interest when taxes are wrongly levied in breach of EU law. Requirement of a request and what is determined about the interest period are set aside. Court of Justice

Documentgegevens:

CJ 18-01-2017, C-365/15 (Uitspraak), m.nt. Eric Poelmann (Wortmann)

Instantie: Court of Justice of the European Union
Datum: 18 januari 2017
Zaaknummer: C-365/15
Noot: Eric Poelmann
Roepnaam: Wortmann
JCDI: JCDI:ADS926514:1
Vakgebied(en): Europees belastingrecht / Inbreuk op het gemeenschapsrecht
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Belastingen EU
Brondocumenten: Uitspraak, Court of Justice of the European Union, 18‑01‑2017
Conclusie, Court of Justice of the European Union (Advocate General), 08‑09‑2016
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 14‑07‑2015

Essentie

Neither Article 236(1) nor Article 241 of the Customs Code excludes the repayment of interest in a situation such as that at issue. Also the reimbursement of the anti-dumping duties at issue occurred following the annulment by the Court of the regulation. If the referring court determines that the levying of those duties occurred because of the inconsistency with EU law, interest is due to be be payed.

Samenvatting

Judgment of the Court of Justice in the case Wortmann. Where import duties, including anti-dumping duties, are reimbursed on the ground that they have been levied in ... Verder lezen? Log in om dit document te bekijken.