H&I 2013/7.2
Irimie. Repayment of taxes levied in breach of European Union law. Calculation of interest. Court of Justice
CJ 18-04-2013, BZ8917 (Uitspraak), m.nt. Arjo van Eijsden (Irimie)
- Instantie
Court of Justice of the European Union
- Datum
18 april 2013
- Zaaknummer
C-565/11
- Noot
Arjo van Eijsden
- LJN
BZ8917
- Roepnaam
Irimie
- JCDI
JCDI:ADS253760:1
- Vakgebied(en)
Europees belastingrecht / Inbreuk op het gemeenschapsrecht
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 18‑04‑2013
ECLI:EU:C:2012:803, Conclusie, Court of Justice of the European Union, 13‑12‑2012
Essentie
Irimie. Repayment of taxes levied in breach of European Union law. Calculation of interest. Court of Justice
Samenvatting
EU law must be interpreted as requiring that in case of a situation of repayment of a tax levied in breach of EU law, Member States must give a reimbursement of interest as from the date of payment of the tax unduly levied.
Uitspraak
Judgment of the Court (Third Chamber)
18 April 20131.
(Repayment of taxes levied by a Member State in breach of European Union law – National system limiting the interest payable by the Member State on the ... Verder lezen? Log in om dit document te bekijken.